Selling party for its share in the authorized capital of LLC for tax purposes is considered as the realization of property rights, which confirmed letter of the Ministry of Finance of the Russian Federation on March 14, 2006 N 03-03-041222. According to the article. 268 Tax Code, the sale of goods and (or) the property rights of a taxpayer is entitled to reduce income from these operations, the cost of goods sold and (or) property rights, defined in the following order: – the implementation of property rights (shares) – the price of data acquisition of property rights (shares) and the amount of expenses associated with their acquisition and implementation. Example N 1. In the Company "Daisy" one parent – an individual Ivanov II, who made the full amount of authorized capital (10 000 rubles) at the time of registration of the firm. After a certain time, Ivanov II decided to sell its stake in charter capital of OOO "Buttercup" at a price of par value.
In this case, the tax base is zero. If in the process of financial and economic activities authorized capital of LLC "Daisy", was increased by parent up to 50 000 rubles, and the founder can confirm their expenses (eg certificate from the bank on making money on the account), then in that case the sale of his company for 50 000 rubles tax base will also be zero. If the sale does not share in the company, and shares of joint-stock company at a price of par, the tax base will also be zero.