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The taxpayer queried how to value the donation of limited company shares for Personal Income Tax (IRPF) and Inheritance and Gift Tax purposes. The Tax Agency clarified that the transfer value for IRPF purposes shall be the real value as defined by Inheritance and Gift Tax regulations, provided it does not exceed the market value.
Cuestión planteada En el caso de transmisión por donación de las participaciones de la que es propietaria la consultante, se consulta sobre el valor de transmisión a consignar a efectos del cálculo de la ganancia o pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas y el valor a efectos del Impuesto sobre Sucesiones y Donaciones, medios de prueba efectiva que pueden ser utilizados, así como si de la realización de una valoración por experto independiente resultara un valor inferior o superior al calculado conforme a la norma del IRPF, cuál sería el valor a tener en cuenta a efectos de ambos impuestos.
Para determinar el valor de transmisión en el IRPF por donación, se aplicará el valor real de las normas del Impuesto sobre Sucesiones y Donaciones, sin que este pueda exceder el valor de mercado. El valor real se asimila al valor de mercado cuando existe un mercado para los bienes. Se pueden utilizar diversos medios de prueba, tanto típicos como atípicos, siempre que se justifique el método y el resultado. La Administración tiene facultad para comprobar dicho valor.
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