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A taxpayer has requested clarification on how to calculate capital losses when selling shares in a company being liquidated that are no longer listed. The DGT explains that, as these are non-listed securities, the transfer value is subject to a legal minimum.
Cuestión planteada Cálculo de la pérdida patrimonial que se generaría con motivo de la transmisión de las acciones.
Para acciones no admitidas a negociación, el valor de transmisión no podrá ser inferior al mayor de: el valor del patrimonio neto según el último balance cerrado, o el resultado de capitalizar al 20% el promedio de los resultados de los tres ejercicios anteriores. Este límite se aplica salvo que se pruebe que el importe satisfecho corresponde al de condiciones normales de mercado. La diferencia entre el valor de adquisición y este valor de transmisión determinará la ganancia o pérdida patrimonial.
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