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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 mientras la sociedad tributó como patrimonial. Si las participaciones se adquirieron tras obtener dichos beneficios, se restarán los dividendos o participaciones percibidos. El valor de transmisión tendrá como límite mínimo el valor teórico del último balance cerrado, ajustado al valor de patrimonio o de mercado.
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