¿Tributa en el IRPF la donación de la empresa familiar? comentario a la resolución del TEAC 01501/2020, de 29 de mayo de 2023

Abstract

In this ruling, the Central Economic-Administrative Court (TEAC) concludes that the deferral of the capital gain triggered by the gift of shares in a family  business is only partial—applicable only in the proportion of the value of the shares that corresponds to assets used in the economic activity of the company. With regard to the calculation of this proportion, the ruling validates the administrative practice of determining whether cash and financial investments are used in the economic activity based on the application of standardised ratios.