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A shareholder asks what value to use when calculating the capital gain or loss on selling shares in a limited liability company. The tax authority responds that the actual value shall be used if it can be proven to be market value; otherwise, the valuation rule in article 37.1.b of the IRPF Law shall apply.
Question posed: What is the transfer value to be taken into account for the purposes of calculating the capital gain or loss in Personal Income Tax.
The transfer value shall be the actual amount effectively paid, provided it is proven to be what independent parties would have agreed upon under normal market conditions. If this value is not substantiated, the transfer value may not be less than the higher of the net equity value of the last closed fiscal year or the result of capitalizing the average of the results of the three previous fiscal years at 20%. The resulting gain or loss shall be included in the savings tax base.
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