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The consultant asks how to calculate the capital gain from the sale of shares in a non-listed company and whether the special valuation rule in article 37.1.b) applies to the acquisition value. Tax authority responds that the transmission value shall be the actual market value if proven, and that special valuation rules do not affect the original acquisition value since the seller was a non-resident.
Cuestión planteada Cálculo de la ganancia patrimonial correspondiente a la transmisión de las participaciones, y si resultaría aplicable al valor de adquisición de las participaciones lo establecido en el referido artículo 37.1.b) que dispone que "El valor de transmisión así calculado se tendrá en cuenta para determinar el valor de adquisición de los valores o participaciones que corresponda al adquirente".
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 de partes independientes en condiciones normales de mercado. De no poder acreditarse, el valor de transmisión será el mayor entre el patrimonio neto del último ejercicio cerrado o el resultado de capitalizar al 20% el promedio de los tres ejercicios anteriores. El valor de adquisición será el importe real de la compra según el artículo 35.1, sin aplicarse las reglas de valoración especial del artículo 37.1.b) para determinar dicho coste.
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