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A taxpayer asks which acquisition value should be used when selling shares if the previous seller's transfer value was increased by the Tax Administration. The DGT rules that the value must be calculated in accordance with Article 37.1.b) of the Personal Income Tax Law (LIRPF).
Cuestión planteada 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 calculado conforme al artículo 37.1.b) de la LIRPF para el adquirente anterior. Este valor se debe considerar así, sin perjuicio de su posterior modificación por resolución judicial o administrativa firme. Se reconoce la eficacia de las liquidaciones provisionales posteriores basadas en liquidaciones de periodos anteriores.
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