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A shareholder of a company has requested a ruling on the tax treatment of the sale of shares and the subsequent amendment of economic rights to grant preferred dividends. The DGT has determined that the sale follows the rules for non-listed securities, while the commitment to amend the articles of association is treated as a capital gain within the general tax base.
Cuestión planteada Tratamiento fiscal en la consultante de dicha venta en el Impuesto sobre la Renta de las Personas Físicas y posibles efectos en dicho tratamiento de la modificación posterior de los derechos económicos de las participaciones transmitidas.
La venta de participaciones genera una ganancia o pérdida patrimonial por la diferencia entre valor de adquisición y transmisión, integrándose en la base del ahorro. El valor de transmisión será el importe real siempre que se acredite que es el de mercado; de lo contrario, se aplicará el mayor de los valores de patrimonio neto o de capitalización. El compromiso de modificar estatutos para conceder dividendos preferentes no es parte del precio de venta, sino una ganancia patrimonial en la base general, al ser una renuncia a futuros dividendos.
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