
Tax neutrality regime for contributions to a family holding company
The TEAC and the DGT rule that contributions to holding companies, in the context of family tax planning, must be made with a correct economic

The TEAC and the DGT rule that contributions to holding companies, in the context of family tax planning, must be made with a correct economic

In order to avoid legal problems and to ensure that the powers are exercised within the legal limits, so as to prevent refusal of registration

There may be information that is rationally useful or relevant for the protection shareholders’ rights that is not essential for the exercise of their participation

Shares acquired before 2021 that represented a stake of at least 5% and had an acquisition value exceeding €20 million cannot benefit from the transitional

Incorporation of a company with the corporate purpose of the purchase of shares, stocks and its management The Directorate General for Legal Certainty and Public

Well-structured bylaws are essential for efficient business management, promoting the operation of the company as long as clear rules are established and ambiguities in decision-making