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The consultant asks how to determine the acquisition and transmission value of shares in a company that was taxed under the patrimonial regime in 2006. The DGT explains that the acquisition value must include undistributed social profits earned during the period the company was patrimonial.
Cuestión planteada Valor de adquisición y de transmisión de las referidas participaciones.
Para determinar la ganancia o pérdida patrimonial, el valor de adquisición se integrará por el precio desembolsado y el importe de los beneficios sociales no distribuidos obtenidos durante los periodos en que la sociedad tributó como patrimonial. Si las participaciones se adquirieron tras obtener dichos beneficios, se debe disminuir el valor de adquisición por los dividendos o participaciones en beneficios percibidos. El valor de transmisión tendrá como límite mínimo el valor teórico resultante del último balance cerrado, tras sustituir el valor contable de los activos por su valor de mercado o el de Impuesto sobre el Patrimonio, según sea menor.
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