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A dental clinic company requested guidance on calculating the acquisition value of its shares to determine the capital gains for partners during liquidation. The DGT ruled that this value must incorporate undistributed profits from periods when the company was taxed under tax transparency or family holding company regimes.
Cuestión planteada Primera.- A efectos de determinar la ganancia patrimonial para cada uno de los socios partícipes (todos personas físicas) en la operación de disolución y liquidación con adjudicación (sin exceso) del activo, constituido por un inmueble (99%) y tesorería (1%) y del pasivo, constituido por capital más reservas (99%), sin deudas significativas ni préstamos hipotecarios, cuál será el valor de adquisición de la participación a efectos de determinar la ganancia patrimonial: El precio de adquisición de la participación más los beneficios generados y no distribuidos menos los resultados negativos desde el inicio de la actividad (patrimonio neto) o el precio de adquisición de la participación al constituir la sociedad.
La ganancia o pérdida patrimonial de los socios se determina por la diferencia entre el valor de mercado de los bienes recibidos y el valor de adquisición de las participaciones. Este valor de adquisición integra el precio de compra más los beneficios sociales no distribuidos obtenidos durante los periodos de transparencia fiscal o de sociedades patrimoniales. Si los socios adquirieron las participaciones después de dichos beneficios, se debe disminuir el valor de adquisición por los dividendos o participaciones en beneficios de esos periodos.
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