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A U.S. LLC shareholder asks whether they must submit the foreign assets declaration if they cannot determine the value of their shares. The DGT responds that the obligation continues and that the absence of a balance sheet does not prevent determining the value by preparing one.
Cuestión planteada Si no se puede determinar un valor para las participaciones, ¿Existe obligación de presentar la Declaración Informativa sobre Bienes y Derechos en el Extranjero?
La obligación de presentar la declaración informativa sobre bienes y derechos en el extranjero persiste siempre que no concurran las excepciones legales. Para valorar participaciones en entidades no negociadas en mercados organizados, se debe aplicar la Ley del Impuesto sobre el Patrimonio. Si no hay un balance auditado, se debe valorar por el mayor de tres valores: el valor nominal, el valor teórico del último balance aprobado o el resultado de capitalizar al 20% el promedio de los beneficios de los tres ejercicios anteriores. La falta de balance no justifica la imposibilidad de determinar el valor, debiendo elaborarse uno para identificar el valor teórico.
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