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A taxpayer has requested clarification regarding the tax treatment of the transfer of shares whose trading has been suspended. The Directorate General for Taxes (DGT) explains that, as these are not securities admitted to trading, the transfer value cannot be lower than the higher of two calculations based on either net equity or capitalisation of results.
Cuestión planteada Tratamiento fiscal de la transmisión de dichas acciones en el Impuesto sobre la Renta de las Personas Físicas.
La transmisión de acciones con cotización suspendida constituye una ganancia o pérdida patrimonial. Al ser valores no admitidos a negociación, el valor de transmisión no podrá ser inferior al mayor de: el valor del patrimonio neto del último ejercicio cerrado, o el resultado de capitalizar al 20% el promedio de los beneficios de los tres ejercicios anteriores. El resultado se integrará en la base imponible del ahorro.
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