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The applicant seeks guidance on determining the transfer value of shares in an unlisted entity. The DGT rules that the actual amount shall be used provided it is proven to be the market value; otherwise, the higher of the net equity or capitalisation value must be applied.
Cuestión planteada Valor de transmisión.
El valor de transmisión será el importe real efectivamente satisfecho, siempre que se acredite que corresponde al que habrían convenido partes independientes en condiciones normales de mercado. Si no se acredita dicho valor, el valor de transmisión no podrá ser inferior al mayor de dos valores: el patrimonio neto del último ejercicio cerrado o el resultado de capitalizar al 20% el promedio de los resultados de los tres ejercicios anteriores. El valor de transmisión así determinado servirá para calcular el valor de adquisición del adquirente.
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