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A query was raised regarding which transfer value should be used to calculate capital gains or losses from the sale of shares in a limited company. The DGT clarifies that the actual amount shall be used provided it is proven to be market value; otherwise, the higher of the net equity or market capitalisation values must be applied.
Cuestión planteada Cuál es el valor de transmisión que se debe tener en cuenta a los efectos del cálculo de la ganancia o pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas.
El valor de transmisión será el importe efectivamente satisfecho, siempre que se pruebe que corresponde al valor de mercado. Si no se acredita dicho valor, 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. Si en uno de esos ejercicios la sociedad estuvo inactiva, el resultado se computará como cero para el promedio.
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