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A query was raised regarding whether the transfer of a share in an associated labour cooperative must follow the valuation rules for shares in unlisted entities. The DGT ruled that the income obtained constitutes a capital gain or loss subject to the valuation rules of the Personal Income Tax Act (LIRPF) and the Tax Regime Act for Cooperatives.
Cuestión planteada Si resultan de aplicación para determinar el valor de transmisión de la participación las reglas del Impuesto referidas al valor de transmisión de participaciones en entidades no cotizadas.
La transmisión de la participación en una cooperativa genera una ganancia o pérdida patrimonial que se integra en la base imponible del ahorro. El valor de adquisición debe incluir las cuotas de ingreso satisfechas y las pérdidas de la cooperativa reintegradas o compensadas, según la Ley 20/1990. El valor de transmisión no podrá ser inferior al mayor de: el valor del patrimonio neto del último ejercicio cerrado o el resultado de capitalizar al 20% el promedio de los resultados de los tres ejercicios anteriores.
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