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Partners in a company wish to sell their collection motorcycles to the company itself to launch a new commercial activity. The DGT states that, as the parties are related, the transaction must be valued at market value to determine the capital gains or losses for income tax purposes.
Cuestión planteada 1. Repercusión en el Impuesto sobre la Renta de las Personas Físicas de los socios vendedores de la operación de compraventa de las motocicletas.
Al existir vinculación entre los socios y la sociedad, la operación debe valorarse por su valor de mercado, entendido como la contraprestación que acordarían sujetos independientes. En el IRPF, la venta de las motocicletas, al ser elementos del patrimonio personal, dará lugar a ganancias o pérdidas patrimoniales por la diferencia entre valores de adquisición y transmisión. El valor de transmisión será el importe real de la enajenación, siempre que no sea inferior al normal de mercado. Para acreditar la fecha y el valor de adquisición, los contribuyentes deberán aportar los medios de prueba admitidos en Derecho.
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