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A resident in Spain sought clarification on whether gains from the sale of shares in a Bolivian company should be taxed in Spain. The DGT has ruled that, pursuant to the Double Taxation Treaty, the taxing rights lie exclusively with Spain and provides guidance on how to value such shares.
Cuestión planteada - Si la ganancia patrimonial obtenida por la venta de su participación en la "sociedad A" boliviana, forma parte de la base imponible del ahorro del IRPF sujeta a tributación en España.
Al tratarse de la enajenación de derechos distintos de inmuebles, buques o aeronaves, la ganancia solo puede someterse a imposición en el Estado de residencia del transmitente, según el artículo 13.4 del Convenio Hispano-Boliviano. El valor de transmisión de participaciones no cotizadas será el precio pactado si se acredita que es de mercado; de lo contrario, se aplicarán las reglas de valoración del artículo 37.1.b) de la LIRPF. El valor de adquisición de las participaciones obtenidas por aportación no dineraria se determinará según el artículo 37.1.d) de la LIRPF.
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