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The applicant asks whether the value of shares in a labour company agreed upon by the partners can be considered the market value for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) responds that the amount actually paid may be used if it is proven to coincide with what independent parties would have agreed under normal market conditions.
Cuestión planteada Si el valor acordado por los socios puede considerarse que se corresponde con el que habrían convenido partes independientes en condiciones normales de mercado, a efectos de la tributación en el IRPF de la transmisión de las acciones.
Para la transmisión de valores no admitidos a negociación, el valor de transmisión será el importe real satisfecho siempre que se acredite que corresponde al que habrían convenido partes independientes en condiciones normales de mercado. En el caso de sociedades laborales, aunque los estatutos pueden fijar criterios de valoración, no se puede afirmar de forma abstracta que dicho valor coincida con el de mercado. La acreditación de que el valor es de mercado es una cuestión de hecho que debe probarse mediante medios admitidos en derecho y será valorada por la Administración.
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