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
Adapted to the needs of each client to provide a flexible and personalized support.
The bylaws are a set of essential rules governing both the operation and the internal organization of a company. The execution of the bylaws is a mandatory requirement in the public deed of incorporation for a company to acquire legal personality, which is materialized by their registration in the Commercial Register.
The bylaws governing companies must include, as a minimum, the following information:
The founding shareholders are free to include in the articles of association and bylaws all those covenants and conditions that they consider appropriate for the proper functioning of the company, provided that they do not contravene the laws in force or the essential principles of the type of company chosen.
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