Rights and obligations of the insolvency creditor

Rights and obligations of the insolvency creditor

When a company in difficulty files for bankruptcy, any natural or legal person to whom the company owes debts is considered a creditor in bankruptcy. To remedy this situation, the reform of the Insolvency Act launched in September 2022 establishes new debt...
New taxation for family business donations

New taxation for family business donations

Donors of family businesses must pay income tax (IRPF) on a capital gain on an amount proportional to the weight that the assets not assigned to the business activity have in the company’s assets. This is established in the ruling of 29 May 2023 of the Central...


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