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A shareholder holding 99.99% of a company has requested clarification on the value to be assigned to properties allocated during a capital reduction. The Directorate General of Taxes (DGT) has ruled that the tax base is the real value of the assets, which corresponds to their market value.
Cuestión planteada ¿Qué valor se debe dar a los inmuebles?
La disminución de capital con adjudicación de bienes a los socios es una operación societaria sujeta al Impuesto sobre Transmisiones Patrimoniales. La base imponible coincide con el valor real de los bienes y derechos entregados, sin deducción de gastos y deudas. Cuando existe un mercado para los bienes, el valor real coincide con el valor de mercado, definido como el importe neto que razonablemente podría esperar recibir un vendedor por la venta de una propiedad.
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