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A tax resident in Spain has requested clarification on how to determine the value of shares in a limited partnership acquired through the contribution of interests in other entities. The Directorate General for Taxes (DGT) explains that the transfer value is calculated by comparing the nominal value plus share premiums, the market quotation value, or the market value of the asset contributed.
Cuestión planteada Valor de dichas acciones a efectos del Impuesto sobre la Renta de las Personas Físicas.
La aportación no dineraria de bienes a sociedades supone una variación patrimonial que debe calificarse como ganancia o pérdida. El valor de transmisión se determina por la diferencia entre el valor de adquisición de los bienes aportados y la mayor de tres cantidades: el valor nominal más primas de emisión, el valor de cotización en el día de la aportación o el valor de mercado del bien aportado. Este valor resultante será el valor de adquisición de los títulos recibidos.
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