Fiscalidad de la empresa familiar en España: un apunte
The status of a family business is essential for tax purposes in order to reduce the tax burden. This position has recently been strengthened as a result of the entry into force of the new Impuesto Temporal de Solidaridad de las Grandes Fortunas (ITSGF). Hence the need to adapt the organizational st...
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| Formato: | artículo |
| Fecha de publicación: | 2023 |
| País: | España |
| Recursos: | Universidad de Castilla-La Mancha |
| Repositorio: | RUIdeRA. Repositorio Institucional de la UCLM |
| OAI Identifier: | oai:ruidera.uclm.es:10578/42299 |
| Acesso em linha: | https://doi.org/10.6092/issn.2036-3583/19808 https://ste.unibo.it/article/view/19808 https://hdl.handle.net/10578/42299 |
| Access Level: | acceso abierto |
| Palavra-chave: | Empresa familiar Family business Impuesto sobre el Patrimonio Impuesto sobre Sucesiones y Donaciones Impuesto Temporal de Solidaridad sobre las Grandes Fortunas Inheritanche and Donation Tax Temporary Solidarity on Large Fortunes Tax Wealth Tax |
| Resumo: | The status of a family business is essential for tax purposes in order to reduce the tax burden. This position has recently been strengthened as a result of the entry into force of the new Impuesto Temporal de Solidaridad de las Grandes Fortunas (ITSGF). Hence the need to adapt the organizational structures of family businesses to the regulatory and doctrinal changes already produced and to come, to guarantee tax efficiency by optimizing their burden and avoid incurring tax risks, resulting in adequate tax planning not only current, but with a view to generational change and ensuring the survival of the company by facilitating the intergenerational transition and, in turn, limiting family conflicts. |
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