by Iberley Departamento de documentación · Editorial Colex · tapa blanda · ISBN 9788411946889
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This work provides a practical and detailed guide on the tax benefits enjoyed by family businesses in Spain. The book analyzes how to apply tax advantages in Wealth Tax and Inheritance and Gift Tax, breaking down the legal requirements and limits necessary for their correct application. With a practical approach, the text includes the analysis of real cases, references to administrative and jurisprudential criteria, and an overview of how these transfers can affect other tax areas such as Personal Income Tax (IRPF). It is an essential tool for professionals and scholars of tax law seeking to ensure the continuity and efficient transfer of the family business.
