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The taxpayer seeks clarification on the tax treatment regarding the sale of shares in an unlisted company. The DGT explains that the gain or loss is determined by the difference between the acquisition value and the transfer value, subject to specific valuation rules.
Cuestión planteada Tratamiento fiscal de dicha venta en el Impuesto sobre la Renta de las Personas Físicas.
El valor de transmisión será el importe real efectivamente satisfecho, siempre que se acredite que corresponde al valor de mercado pactado por partes independientes. Si no se acredita dicho valor, el valor de transmisión no podrá ser inferior al mayor entre el patrimonio neto del último ejercicio cerrado o el resultado de capitalizar al 20% el promedio de los beneficios de los tres ejercicios anteriores. La diferencia resultante se integrará en la base imponible del ahorro.
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