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An entity seeks guidance on how to value shares received through a non-monetary contribution and whether future dividends would be exempt. The DGT rules that contributed shares must be valued at market value and that dividend exemption depends on meeting the requirements set out in Article 21 of the Corporate Income Tax Act.
Cuestión planteada 1º) Cómo deberá valorar la entidad consultante las acciones recibidas como consecuencia de la aportación realizada por la persona física J.
Los elementos patrimoniales aportados a entidades se valorarán por su valor de mercado, entendiéndose por tal el acordado entre partes independientes, pudiendo usarse los métodos del artículo 18.4 de la LIS. Respecto a la exención de dividendos, se podrá aplicar si el valor de adquisición de la participación es superior a 20 millones de euros y se cumplen los demás requisitos del artículo 21. Si el valor de adquisición es inferior a 20 millones de euros y no se alcanza el 5% de participación, no será de aplicación la exención.
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