Complete Guide to Making a Share Transfer
The transfer of shares is a fundamental process in the business field that allows the purchase and sale of shareholdings between different interested parties. This procedure not only involves the formalization of an agreement between shareholders, but also the fulfillment of certain legal requirements to ensure its validity. Below, we explain step by step how to carry out a share transfer correctly and effectively:
Private Share Transfer Contract: The first step to carry out a share transfer is to formalize a private contract between the shareholder who wishes to transfer his shares and the interested party who will acquire them, whether free of charge or for consideration. This contract must clearly detail:
- Data of the company involved.
- Percentage of shares to be transferred.
- Type of share transfer (free or onerous).
- Shareholding structure before and after the transfer.
Registration in the Share Registration Book: Once the transfer of shares has been agreed, the next step is to register this transaction in the company's share registration book. It is crucial that new share certificates be issued that reflect the change in share ownership in favor of the new shareholder, based on the percentage of shares they have acquired.
Communication with SUNAT: To complete the process of transferring shares, it is necessary to communicate to the National Superintendency of Tax Administration (SUNAT) the registration of the new shareholder and the cancellation of the shareholder who transferred the shares. This is done to update the company's Single Taxpayer Registry (RUC) and ensure that changes in share ownership are properly recorded.
Conclusions: Carrying out a transfer of shares appropriately involves following an organized process and complying with established legal requirements. From the formalization of the private contract to the registration in the share registration book and the communication with SUNAT, each step is crucial to ensure the validity and effectiveness of the transaction. It is advisable to have the advice of legal and accounting professionals to ensure that all legal and administrative aspects are complied with correctly, thus guaranteeing transparency and legality in business operations.