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The taxpayer asks which acquisition value should be applied to their shares if the previous sellers received settlements that increased their transfer value according to the law. The DGT rules that this calculated transfer value must be used, although it may be subject to change if a subsequent final resolution is issued.
Cuestión planteada En el caso de que el consultante transmita sus participaciones, cuál será el valor de adquisición de las mismas a los efectos del cálculo de la ganancia o pérdida patrimonial a integrar en el Impuesto sobre la Renta de las Personas Físicas.
El valor de adquisición de las participaciones será el valor de transmisión que corresponda al adquirente según el artículo 37.1.b de la LIRPF. Este valor se determina por el mayor entre el patrimonio neto o la capitalización de resultados, salvo prueba de que el importe real es el de mercado. El consultante debe aplicar dicho valor, sin perjuicio de su posterior modificación por resolución judicial o administrativa firme.
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