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A query was made regarding the meaning of 'latest approved balance sheet' for the valuation of unlisted shares in Wealth Tax. The DGT indicates that, following Supreme Court jurisprudence, the balance sheet approved within the legal self-assessment period must be used, even if it is approved after the accrual date.
Cuestión planteada Interpretación de la expresión "último balance aprobado" contenido en el artículo 16.1 de la Ley del Impuesto sobre el Patrimonio, relativo a la valoración de acciones o participaciones no negociadas en mercados organizados.
Para la valoración de acciones o participaciones no negociadas, debe tomarse como referencia el balance aprobado dentro del plazo legal para la presentación de la autoliquidación. Si el ejercicio que se liquida está aprobado en dicha fecha, aun cuando la aprobación sea posterior al devengo, ese es el balance que debe tenerse en cuenta. En caso contrario, se tomará el último cerrado y aprobado antes de la fecha de devengo.
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