Tax

empresa familiar requisitos reducción 95 isd

Family business: requirements for the 95% ISD reduction

4 de August de 202323 de August de 2023
by Álvaro Porcar Abogados

The transfer of shares or participations in a family business enjoys a very beneficial taxation in the Inheritance and Gift Tax (ISD), applying a reduction of 95% that operates throughout Spain as long as certain requirements set forth in the… Read More »Family business: requirements for the 95% ISD reduction

Tax on Large Fortunes: Unconstitutional?

18 de July de 202323 de August de 2023
by Álvaro Porcar Abogados

The Tax on Large Fortunes has become the most controversial newly created tax in recent times. Designed to tax the wealth of the individuals who accumulate the most wealth, the so-called ‘Solidarity Tax on Large Fortunes’ is, in principle, temporary… Read More »Tax on Large Fortunes: Unconstitutional?