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A taxpayer asks whether private sale contracts for silver coins can prove the amount paid and whether this constitutes the acquisition value. The DGT responds that acquisition value is the actual amount paid plus expenses, and that this amount may be proven by any valid legal means.
Cuestión planteada Si los contratos privados de compraventa descritos constituyen un medio de prueba válido y admisible conforme al artículo 106 de la Ley 58/2003, de 17 de diciembre, General Tributaria, para acreditar el importe efectivamente satisfecho en la adquisición de los bienes, y si dicho importe constituye el valor de adquisición a efectos del artículo 35 de la LIRPF.
El valor de adquisición de los bienes está constituido por el importe real efectivamente satisfecho más los gastos y tributos inherentes a la adquisición. El importe satisfecho podrá acreditarse por cualquier medio de prueba válido en Derecho. La valoración de la eficacia probatoria de los contratos privados corresponde a los órganos de gestión e inspección de la Administración Tributaria.
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