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A query was raised regarding whether the value agreed upon by the partners of a labour company can be considered the market value for the transfer of its shares. The DGT ruled that the amount actually paid may be used, provided it is proven to coincide with what independent parties would have agreed upon under normal market conditions.
Cuestión planteada Si el valor acordado por los socios puede considerarse que se corresponde con el que habrían convenido partes independientes en condiciones normales de mercado, tal y como establece el artículo 37.1.b) de la Ley del Impuesto sobre la Renta de las Personas Físicas, en el caso de una futura transmisión de dichas participaciones.
Para la transmisión de valores no admitidos a negociación, el valor de transmisión será el importe efectivamente satisfecho si se acredita que corresponde al de mercado mediante medios de prueba admitidos en derecho. En las sociedades laborales, los socios pueden establecer en los estatutos criterios de valoración que prevalecerán, aunque no puede afirmarse de forma abstracta que dicho valor coincida siempre con el de mercado. La comprobación de si el valor pactado es de mercado es una cuestión de hecho que valorarán los órganos de gestión e inspección.
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