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Tax advisor: The Central Economic-Administrative Court (TEAC) establishes criteria affecting family business succession

Spanish Tax Authority,requires donors to apply capital gains tax in the IRPF on assets transferred in the operation that are not related to business activity. According to a resolution by The Central Economic Administrative Tribunal (TEAC) has upheld an approach that discourages the transfer of family businesses during the owner’s lifetime. According to a TEAC… Continue reading Tax advisor: The Central Economic-Administrative Court (TEAC) establishes criteria affecting family business succession