by Lorenzo Gil Maciá · Aranzadi · tapa blanda · ISBN 9788413098456
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This book deeply analyzes the tax regime for the exemption of holdings in entities in the Wealth Tax, considering the most recent jurisprudence and administrative doctrine. It is highlighted that the requirements to access the exemption are fundamental for tax benefits in the ISD and IRPF, facilitating the generational handover of family businesses with corporate form.
