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A query was raised regarding whether the €120,000 limit under Article 135.2 of the General Tax Law applies to the total value of shares or only to the portion transferred in a 40% donation. The Directorate General of Taxes (DGT) ruled that this limit applies to the difference between the valuation provided by the Administration's expert and that of the taxpayer's expert regarding the relevant assets.
Cuestión planteada Que al amparo de lo dispuesto en el artículo 88 de la Ley General Tributaria, se tenga por formulada consulta tributaria sobre cómo se aplica el límite de 120.000 euros establecido en el artículo 135.2 de la Ley General Tributaria para que resulte vinculante para la administración la tasación practicada por el perito designado por el obligado tributario en los supuestos de transmisión de participaciones de una sociedad limitada, cuando no se transmiten la totalidad de las participaciones, sino un 40% de las mismas.
El valor que se somete a tasación pericial contradictoria es el valor de los bienes y derechos determinados mediante la comprobación de valores. El límite de 120.000 euros se aplica a la diferencia, en valores absolutos, entre el valor determinado por el perito de la Administración y la tasación practicada por el perito designado por el obligado tributario.
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