La valoración de participaciones no cotizadas en el IRPF: SAN de 18 de marzo de 2025, rec. núm. 1282/2021
DOI:
https://doi.org/10.48297/2vk5vn95Keywords:
Share valuation, Personal Income Tax, expert evidence, administrative reasoning, National Court Judgment, Article 37.1.b) LIRPF, tax penaltiesAbstract
The National Court’s Judgment 1676/2025 marks a turning point in the interpretation of Article 37.1.b) of the Spanish Personal Income Tax Law regarding the valuation of unlisted shares. The ruling strengthens the evidentiary value of expert reports, requires enhanced reasoning in administrative acts, and limits the automatic application of objective valuation rules. This analysis reviews the judgment’s content, legal grounds, and practical consequences for future tax administration actions.
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Published
30/09/2025
Issue
Section
Análisis de jurisprudencia nacional y doctrina administrativa
How to Cite
Díaz Español, S. (2025). La valoración de participaciones no cotizadas en el IRPF: SAN de 18 de marzo de 2025, rec. núm. 1282/2021. Technical Tax Journal, 3(150), 233-241. https://doi.org/10.48297/2vk5vn95
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