Skip to content
Back to index
V1386-14 22 May 2014 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
IP · valor teórico según balance

Subsidies included in equity must be integrated into the theoretical value according to the balance sheet

A query was raised regarding whether subsidies included in equity should be taken into account when calculating the theoretical value of non-negotiable shares based on the balance sheet. The DGT ruled that, due to the 2007 General Accounting Plan, these must be included in said calculation.

The question raised

Inclusion of grants in the equity of an entity to determine, for Wealth Tax purposes, the theoretical value according to the balance sheet.

The DGT's ruling

The General Accounting Plan of 2007 includes grants and similar items in Equity. This circumstance must be taken into account to determine the theoretical value according to the balance sheet, which is the valuation criterion for holdings not traded on organized markets pursuant to Law 19/1991.

Book your free first meeting