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A taxpayer asks what value to declare when selling investment gold to a private individual at a price below market value. The DGT states that the transmission value is the actual amount paid, provided it is not below the market value.
Cuestión planteada Valor de transmisión a declarar en el apartado de ganancia patrimonal en la declaración de la renta.
El valor de transmisión en las enajenaciones onerosas es el importe real por el que se efectúa la operación. De este importe se deducen los gastos y tributos inherentes a la transmisión satisfechos por el transmitente. Si el importe real resulta inferior al valor normal de mercado, prevalecerá este último.
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