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A query was raised regarding how to value shares in a commercial entity during a donation to children. The DGT explains that the real value is determined according to accounting principles, allowing for the choice between a balance sheet drawn up at the time of the donation or the most recently approved balance sheet.
Cuestión planteada Forma de valorar las participaciones.
La base imponible en donaciones es el valor real de los bienes y derechos minorados por cargas y deudas deducibles. Este valor debe determinarse según los principios contables y normas de valoración del Plan General de Contabilidad o el de pequeñas y medianas empresas. Para el valor real, se puede optar por elaborar un balance con ocasión de la donación o utilizar el último balance aprobado por la Junta General.
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