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The applicant asks whether they can choose between the valuation methods set out in Articles 15 and 16 of the Wealth Tax Act for shares listed in the US. The DGT rules that, as these are securities traded on organised markets, Article 15 must be applied.
Cuestión planteada ¿Puede el contribuyente escoger entre los métodos de valoración indicados en los artículos 15 y 16 de la Ley del Impuesto sobre el Patrimonio?
El concepto de "mercados organizados" es amplio e incluye sistemas multilaterales de negociación. Al tratarse de acciones negociadas en un mercado organizado, se aplica el artículo 15 de la LIP. Por tanto, la valoración se determina por el valor de negociación media del cuarto trimestre o el valor de cotización a 31 de diciembre, según el artículo 42 ter del RGAT.
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