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A taxpayer asks how to demonstrate that the sale price of their shares in an unlisted limited company reflects what independent parties would have agreed. The DGT responds that the regulations do not establish a specific method of proof for this purpose.
Cuestión planteada Forma de acreditar a efectos del Impuesto que el valor de las participaciones sociales es el que se corresponde con el que habrían convenido partes independientes.
La normativa del Impuesto no prevé una prueba específica para acreditar que el valor de las participaciones es el que correspondería al precio acordado entre sujetos independientes. El contribuyente deberá acreditarlo mediante los medios de prueba admitidos en Derecho, según el artículo 106 de la Ley General Tributaria. La valoración final de dicha prueba corresponde a los órganos de gestión e inspección de la Administración Tributaria.
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