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The consultant asks what value should be applied to the transfer of social shares with contractual restrictions and pricing formulas. The DGT responds that, in the absence of a link between the parties, the value will be the accounting result under applicable regulations.
Cuestión planteada Se plantea cuál sería, a efectos del Impuesto sobre Sociedades, el valor de transmisión de las participaciones sociales de B titularidad de la consultante, en particular, si debe tomarse como referencia el precio ofrecido por el único comprador posible en el marco de las restricciones contractuales existentes, la fórmula de precio prevista en el acuerdo complementario suscrito entre las partes o, en su caso, el precio efectivamente pactado entre ellas, y si procedería practicar algún ajuste conforme a lo dispuesto en los artículos 17 y 18 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Si la transmisión no se realiza entre personas o entidades vinculadas según el artículo 18.2 de la LIS, no se aplica la regla del valor de mercado. En ese caso, la renta derivada de la transmisión debe integrarse en la base imponible conforme al resultado contable, aplicando las correcciones fiscales que procedan. La determinación del valor de mercado es una cuestión de hecho que debe ser acreditada por el contribuyente.
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