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A shareholder wishes to purchase 20% of the shares in a company currently owned by their spouse. The Directorate General for Tax (DGT) clarifies how the capital gain or loss must be calculated for Personal Income Tax (IRPF) purposes for the seller.
Cuestión planteada Tributación de la adquisición en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados y valor de transmisión de las participaciones a efectos del cálculo de la ganancia o pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas.
La transmisión de participaciones sociales genera una ganancia o pérdida patrimonial por la diferencia entre el valor de adquisición y el de transmisión. El valor de transmisión será el importe real satisfecho, siempre que se acredite que es el que habrían convenido partes independientes en condiciones normales de mercado. De no acreditarse, el valor de transmisión no podrá ser inferior al mayor entre el patrimonio neto del último ejercicio cerrado o el resultado de capitalizar al 20% el promedio de los tres ejercicios anteriores.
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