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The consultant asks what acquisition value to use for the future liquidation of a society after AEAT regularization. The tax authority responds that the acquisition value should be the transmission value determined by AEAT under the specific valuation rules for non-traded securities.
Cuestión planteada Cuál sería el valor de adquisición de las referidas participaciones a efectos de la tributación en el IRPF por la futura liquidación de la sociedad.
La ganancia o pérdida patrimonial en la liquidación de una sociedad es la diferencia entre el valor de mercado de los bienes recibidos y el valor de adquisición de la participación. En el caso de valores no admitidos a negociación, el valor de transmisión determinado por la AEAT mediante las reglas del artículo 37.1.b) de la Ley del IRPF será el que deba considerarse como valor de adquisición para el adquirente.
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