| by Manuel Urrutia | Sep 13, 2023 | News
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...
| by Manuel Urrutia | Sep 6, 2023 | News
It is no longer marginal. The introduction of sustainability criteria in M&A transactions has become a strategic issue for companies in all sectors worldwide. Companies have overwhelmingly come to the conclusion that adopting corporate sustainability commitments...
| by Manuel Urrutia | Aug 2, 2023 | News
The moment of generational handover is one of the most critical for family businesses. To make it a little easier, tax benefits have historically been introduced when a parent donates his or her shares to his or her descendants. In Spain there are two regimes for...
| by Manuel Urrutia | Jul 12, 2023 | News
The Council of Ministers recently approved a series of measures in Royal Decree-Law 5-2023 of 28 June, including a new regulation on the structural modifications of commercial companies. This regulation transposes the so-called Mobility Directive (Directive (EU)...
| by Manuel Urrutia | May 10, 2023 | News
Although it sometimes seems to be a governing body reserved for large listed companies, the Board of Directors is also key in family businesses, especially when they start to grow. Because its functions include such important functions as directing and supervising the...
