{"id":22220,"date":"2026-10-22T10:04:40","date_gmt":"2026-10-22T10:04:40","guid":{"rendered":"https:\/\/seegman.com\/spains-family-business-tax-regime\/"},"modified":"2026-10-22T11:33:23","modified_gmt":"2026-10-22T11:33:23","slug":"spains-family-business-tax-regime","status":"publish","type":"page","link":"https:\/\/seegman.com\/en\/spains-family-business-tax-regime\/","title":{"rendered":"Spain\u2019s Family Business Tax Regime"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"22220\" class=\"elementor elementor-22220 elementor-22141\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-23f20b0a e-flex e-con-boxed e-con e-parent\" data-id=\"23f20b0a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-330673ac e-con-full e-flex e-con e-child\" data-id=\"330673ac\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-76f0686f elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"76f0686f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Spain\u2019s Family Business Tax Regime<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-638ca6d1 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"638ca6d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Family ownership alone is not enough to qualify for preferential tax treatment. Careful planning of the corporate structure, management arrangements and succession can help protect business wealth and assess available tax benefits.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-43e937bd e-con-full e-flex e-con e-child\" data-id=\"43e937bd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1f683436 e-grid e-con-full e-con e-child\" data-id=\"1f683436\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6ff979da elementor-align-left elementor-widget elementor-widget-button\" data-id=\"6ff979da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#form\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Request advice<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6cbd9558 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"6cbd9558\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#requisitos\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">See requirements<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2685be21 e-con-full e-flex e-con e-child\" data-id=\"2685be21\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-70685039 e-con-full e-flex e-con e-child\" data-id=\"70685039\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9a9e1d5 elementor-widget elementor-widget-heading\" data-id=\"9a9e1d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">92,4%<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ab937af elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"6ab937af\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Of businesses in Spain are family-owned\u00b9<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-35658fd2 e-con-full e-flex e-con e-child\" data-id=\"35658fd2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-208bb5e2 elementor-widget elementor-widget-heading\" data-id=\"208bb5e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">95%<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d3c0725 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"3d3c0725\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">State-law reduction for certain qualifying transfers<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5adce708 e-con-full e-flex e-con e-child\" data-id=\"5adce708\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fb9d5f2 elementor-widget elementor-widget-heading\" data-id=\"fb9d5f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">5% \/ 20%<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d7b1cd0 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"7d7b1cd0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Reference individual \/ family holding thresholds<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5adbca53 e-flex e-con-boxed e-con e-parent\" data-id=\"5adbca53\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-52fd06d5 e-con-full e-flex e-con e-child\" data-id=\"52fd06d5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1fb92102 elementor-widget elementor-widget-heading\" data-id=\"1fb92102\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">The essentials<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bc329 elementor-widget-divider--view-line_text elementor-widget-divider--element-align-left elementor-widget elementor-widget-divider\" data-id=\"bc329\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63bdd332 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"63bdd332\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">A family-owned company does not automatically qualify for tax relief<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-715f9239 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"715f9239\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Family ownership and eligibility for tax relief are different questions. Certain exemptions and reductions require an assessment of the business activity, ownership thresholds, actual management duties and remuneration, together with transfer-related conditions where relevant.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0a3c454 e-flex e-con-boxed e-con e-parent\" data-id=\"0a3c454\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6afef9e e-con-full e-flex e-con e-child\" data-id=\"6afef9e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b48e864 elementor-widget elementor-widget-heading\" data-id=\"b48e864\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Potential tax benefits<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60fbc77 elementor-widget-divider--view-line_text elementor-widget-divider--element-align-left elementor-widget elementor-widget-divider\" data-id=\"60fbc77\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c7b6f6e elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"c7b6f6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Three taxes to consider together<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bbaebd2 e-con-full e-flex e-con e-child\" data-id=\"bbaebd2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-38d12bd e-con-full e-flex e-con e-child\" data-id=\"38d12bd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d522f88 elementor-widget elementor-widget-heading\" data-id=\"d522f88\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Wealth Tax<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-086ab73 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"086ab73\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A possible full or partial exemption for qualifying shareholdings, subject to the statutory requirements.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fac72c1 e-con-full e-flex e-con e-child\" data-id=\"fac72c1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8d6c9e0 elementor-widget elementor-widget-heading\" data-id=\"8d6c9e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Inheritance and Gift Tax<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac97939 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"ac97939\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Reductions may apply to qualifying inheritances and gifts of businesses or shareholdings under state and regional rules.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-215fdaf e-con-full e-flex e-con e-child\" data-id=\"215fdaf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-624c2f8 elementor-widget elementor-widget-heading\" data-id=\"624c2f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Personal Income Tax<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be7a970 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"be7a970\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Special treatment may apply to certain qualifying gifts of businesses or shares, subject to statutory requirements.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2bc6d7e e-flex e-con-boxed e-con e-parent\" data-id=\"2bc6d7e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-ccc1d40 e-con-full e-flex e-con e-child\" data-id=\"ccc1d40\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d478fe8 elementor-widget elementor-widget-heading\" data-id=\"d478fe8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Legal framework<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a0dc2a elementor-widget-divider--view-line_text elementor-widget-divider--element-align-left elementor-widget elementor-widget-divider\" data-id=\"0a0dc2a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f796e46 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"f796e46\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Key applicable legislation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d91db5f elementor-widget elementor-widget-html\" data-id=\"d91db5f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\r\n\/* =========================\r\n   FAMILY BUSINESS REGULATORY TABLE\r\n========================= *\/\r\n\r\n.empresa-familiar-leyes {\r\n  --accent: #F58721;\r\n  --text: #000000F5;\r\n  --line: #D9D5CF;\r\n  --row-alt: #C6D7DA33;\r\n\r\n  width: 100%;\r\n  box-sizing: border-box;\r\n\r\n  font-family: \"Source Sans Pro\", sans-serif;\r\n  background: transparent;\r\n}\r\n\r\n.empresa-familiar-leyes *,\r\n.empresa-familiar-leyes *::before,\r\n.empresa-familiar-leyes *::after {\r\n  box-sizing: border-box;\r\n  font-family: \"Source Sans Pro\", sans-serif;\r\n}\r\n\r\n\r\n\/* =========================\r\n   TABLE\r\n========================= *\/\r\n\r\n.empresa-familiar-leyes__table {\r\n  width: 100%;\r\n\r\n  border-collapse: collapse;\r\n  table-layout: fixed;\r\n\r\n  margin: 0;\r\n\r\n  border-top: 1px solid var(--line);\r\n}\r\n\r\n\r\n\/* =========================\r\n   COLUMNS\r\n========================= *\/\r\n\r\n.empresa-familiar-leyes__table td:first-child {\r\n  width: 22%;\r\n}\r\n\r\n.empresa-familiar-leyes__table td:last-child {\r\n  width: 78%;\r\n}\r\n\r\n\r\n\/* =========================\r\n   ALTERNATING ROWS\r\n========================= *\/\r\n\r\n.empresa-familiar-leyes__table tbody tr:nth-child(odd),\r\n.empresa-familiar-leyes__table tbody tr:nth-child(odd) td {\r\n  background-color: #FFFFFF !important;\r\n}\r\n\r\n.empresa-familiar-leyes__table tbody tr:nth-child(even),\r\n.empresa-familiar-leyes__table tbody tr:nth-child(even) td {\r\n  background-color: var(--row-alt) !important;\r\n}\r\n\r\n\r\n\/* =========================\r\n   CELLS\r\n========================= *\/\r\n\r\n.empresa-familiar-leyes__table tbody td {\r\n  padding: 26px 24px;\r\n\r\n  border-bottom: 1px solid var(--line);\r\n\r\n  color: var(--text);\r\n\r\n  font-size: 15px;\r\n  line-height: 1.6;\r\n  font-weight: 400;\r\n\r\n  vertical-align: top;\r\n}\r\n\r\n\r\n\/* =========================\r\n   HIGHLIGHTED LAW\r\n========================= *\/\r\n\r\n.empresa-familiar-leyes__table tbody td:first-child {\r\n  color: var(--accent);\r\n\r\n  font-size: 22px;\r\n  line-height: 1.2;\r\n  font-weight: 700;\r\n\r\n  vertical-align: top;\r\n}\r\n\r\n\r\n\/* =========================\r\n   NO HOVER CHANGE\r\n========================= *\/\r\n\r\n.empresa-familiar-leyes__table tbody tr:nth-child(odd):hover,\r\n.empresa-familiar-leyes__table tbody tr:nth-child(odd):hover td,\r\n.empresa-familiar-leyes__table tbody tr:nth-child(odd) td:hover {\r\n  background-color: #FFFFFF !important;\r\n}\r\n\r\n.empresa-familiar-leyes__table tbody tr:nth-child(even):hover,\r\n.empresa-familiar-leyes__table tbody tr:nth-child(even):hover td,\r\n.empresa-familiar-leyes__table tbody tr:nth-child(even) td:hover {\r\n  background-color: var(--row-alt) !important;\r\n}\r\n\r\n\r\n\/* =========================\r\n   TABLET\r\n========================= *\/\r\n\r\n@media (max-width: 1024px) {\r\n\r\n  .empresa-familiar-leyes__table td:first-child {\r\n    width: 24%;\r\n  }\r\n\r\n  .empresa-familiar-leyes__table td:last-child {\r\n    width: 76%;\r\n  }\r\n\r\n  .empresa-familiar-leyes__table tbody td {\r\n    padding: 22px 20px;\r\n  }\r\n\r\n  .empresa-familiar-leyes__table tbody td:first-child {\r\n    font-size: 20px;\r\n  }\r\n}\r\n\r\n\r\n\/* =========================\r\n   MOBILE\r\n========================= *\/\r\n\r\n@media (max-width: 767px) {\r\n\r\n  .empresa-familiar-leyes__table,\r\n  .empresa-familiar-leyes__table tbody,\r\n  .empresa-familiar-leyes__table tr,\r\n  .empresa-familiar-leyes__table td {\r\n    display: block;\r\n    width: 100% !important;\r\n  }\r\n\r\n\r\n  .empresa-familiar-leyes__table tbody tr {\r\n    padding: 20px 18px;\r\n\r\n    border-bottom: 1px solid var(--line);\r\n  }\r\n\r\n\r\n  .empresa-familiar-leyes__table tbody td {\r\n    padding: 0;\r\n\r\n    border: none;\r\n  }\r\n\r\n\r\n  .empresa-familiar-leyes__table tbody td:first-child {\r\n    margin-bottom: 10px;\r\n\r\n    font-size: 21px;\r\n    line-height: 1.2;\r\n  }\r\n\r\n\r\n  .empresa-familiar-leyes__table tbody td:last-child {\r\n    font-size: 15px;\r\n    line-height: 1.55;\r\n  }\r\n}\r\n<\/style>\r\n\r\n\r\n<div class=\"empresa-familiar-leyes\">\r\n\r\n  <table class=\"empresa-familiar-leyes__table\">\r\n\r\n    <tbody>\r\n\r\n\r\n      <!-- LAW 19\/1991 -->\r\n      <tr>\r\n\r\n        <td>\r\n          Law 19\/1991\r\n        <\/td>\r\n\r\n        <td>\r\n          Wealth Tax exemption for certain shareholdings, subject to requirements relating to business activity, ownership interest, management functions and remuneration.\r\n        <\/td>\r\n\r\n      <\/tr>\r\n\r\n\r\n      <!-- LAW 29\/1987 -->\r\n      <tr>\r\n\r\n        <td>\r\n          Law 29\/1987\r\n        <\/td>\r\n\r\n        <td>\r\n          State-level reductions under Inheritance and Gift Tax, which may be supplemented by specific regional regulations.\r\n        <\/td>\r\n\r\n      <\/tr>\r\n\r\n\r\n      <!-- LAW 35\/2006 -->\r\n      <tr>\r\n\r\n        <td>\r\n          Law 35\/2006\r\n        <\/td>\r\n\r\n        <td>\r\n          Regulates the Personal Income Tax treatment of transfers, including those provided for in Article 33.3(c).\r\n        <\/td>\r\n\r\n      <\/tr>\r\n\r\n\r\n    <\/tbody>\r\n\r\n  <\/table>\r\n\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-92b49d e-flex e-con-boxed e-con e-parent\" data-id=\"92b49d\" data-element_type=\"container\" data-e-type=\"container\" id=\"requisitos\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7f7fc7e7 e-con-full e-flex e-con e-child\" data-id=\"7f7fc7e7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-45ef292b elementor-widget elementor-widget-heading\" data-id=\"45ef292b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Basic legal requirements<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e8171c0 elementor-widget-divider--view-line_text elementor-widget-divider--element-align-left elementor-widget elementor-widget-divider\" data-id=\"2e8171c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7fe50691 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"7fe50691\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What needs to be checked?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b7eb74d e-con-full e-flex e-con e-child\" data-id=\"b7eb74d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4ca383f e-con-full e-flex e-con e-child\" data-id=\"4ca383f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-afb1577 elementor-widget elementor-widget-heading\" data-id=\"afb1577\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">1<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4456afe elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"4456afe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Economic activity<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-107cef2 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"107cef2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>the entity must not primarily manage movable or immovable assets as an investment-holding activity. The law examines the composition of its assets and applies specific calculation rules, including a time-based assessment during the financial year. For property leasing, as a general rule at least one full-time employee under an employment contract must be engaged in managing the activity.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-647ca5d e-con-full e-flex e-con e-child\" data-id=\"647ca5d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f8e029a elementor-widget elementor-widget-heading\" data-id=\"f8e029a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a2d3c6 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"6a2d3c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Minimum shareholding<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-84fd824 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"84fd824\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>for the Wealth Tax exemption, the taxpayer must hold at least 5% individually or 20% together with the family group defined by law. Certain regional tax reductions apply their own family-relationship rules.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5a0bed8 e-con-full e-flex e-con e-child\" data-id=\"5a0bed8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f996d1b elementor-widget elementor-widget-heading\" data-id=\"f996d1b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">3<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa2013f elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"fa2013f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Management and remuneration<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c05800e elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c05800e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>effective management functions must be carried out and the remuneration derived from them must exceed 50% of the relevant business, professional and employment income, calculated under the statutory rules. Where the family group jointly meets the ownership threshold, it is sufficient for one qualifying member to satisfy this condition as provided by law.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8f56ce5 e-con-full e-flex e-con e-child\" data-id=\"8f56ce5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e4c0f74 elementor-widget elementor-widget-text-editor\" data-id=\"e4c0f74\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Meeting these conditions does not necessarily exempt 100% of the value of the shares: non-business assets may proportionately reduce the amount qualifying for exemption.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-019e4af e-flex e-con-boxed e-con e-parent\" data-id=\"019e4af\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-39d4896 e-con-full e-flex e-con e-child\" data-id=\"39d4896\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bcca745 elementor-widget elementor-widget-heading\" data-id=\"bcca745\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Regional legislation<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39cf74f elementor-widget-divider--view-line_text elementor-widget-divider--element-align-left elementor-widget elementor-widget-divider\" data-id=\"39cf74f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a54d450 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"a54d450\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The Autonomous Community can change the outcome<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0e03956 e-con-full e-flex e-con e-child\" data-id=\"0e03956\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5f309de elementor-widget elementor-widget-text-editor\" data-id=\"5f309de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The 95% state-level reduction for certain transfers must be distinguished from separate regional tax relief; they cannot automatically be combined. In Madrid, Law 3\/2026 provides its own 99% reduction for certain acquisitions of businesses and shareholdings, subject to specific conditions and a generally applicable five-year holding period for qualifying cases. The corresponding Madrid and state reductions cannot both be claimed. The applicable regime must be assessed separately from its Personal Income Tax consequences.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d24fb4f e-flex e-con-boxed e-con e-parent\" data-id=\"d24fb4f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-8b91332 e-con-full e-flex e-con e-child\" data-id=\"8b91332\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3a0f562 elementor-widget elementor-widget-heading\" data-id=\"3a0f562\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Succession and gifts<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a2a357 elementor-widget-divider--view-line_text elementor-widget-divider--element-align-left elementor-widget elementor-widget-divider\" data-id=\"0a2a357\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a2600c6 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"a2600c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Two types of transfer, different requirements<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8f5a2c2 e-con-full e-flex e-con e-child\" data-id=\"8f5a2c2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-f94faed e-con-full e-flex e-con e-child\" data-id=\"f94faed\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5a227aa elementor-widget elementor-widget-heading\" data-id=\"5a227aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Transfers on death (inheritance)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c55c0eb elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c55c0eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>State legislation provides a 95% reduction for certain qualifying acquisitions of businesses or shareholdings by eligible beneficiaries, subject to statutory conditions.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-61c5760 elementor-widget-divider--view-line_text elementor-widget-divider--element-align-left elementor-widget elementor-widget-divider\" data-id=\"61c5760\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37aec60 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"37aec60\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>As a general rule, the state regime requires the assets or shares to be retained for ten years following death, unless the beneficiary dies earlier, and prohibits transactions that substantially reduce their value.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a6164a elementor-widget-divider--view-line_text elementor-widget-divider--element-align-left elementor-widget elementor-widget-divider\" data-id=\"9a6164a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c731d47 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c731d47\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Some Autonomous Communities offer different rules. In Madrid, Law 3\/2026 introduced a separate 99% reduction for certain qualifying transfers on death, with a five-year holding period and specific conditions.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-65447bc e-con-full e-flex e-con e-child\" data-id=\"65447bc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-816c63b elementor-widget elementor-widget-heading\" data-id=\"816c63b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Lifetime transfers (gifts)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4207dfe elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"4207dfe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Under the state regime, the recipient must be an eligible beneficiary and the donor must be at least 65 years old or have legally recognised permanent absolute incapacity or severe disability classified as gran invalidez.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b6a857 elementor-widget-divider--view-line_text elementor-widget-divider--element-align-left elementor-widget elementor-widget-divider\" data-id=\"5b6a857\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-202972a elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"202972a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Where the donor performs management functions, they must cease those functions and the related remuneration upon transfer. Mere membership of the board of directors does not, in itself, amount to performing management functions for these purposes.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88f8245 elementor-widget-divider--view-line_text elementor-widget-divider--element-align-left elementor-widget elementor-widget-divider\" data-id=\"88f8245\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f37fb03 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"f37fb03\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Under state legislation, the recipient must retain the transferred assets or shares and their entitlement to the Wealth Tax exemption for ten years, unless they die earlier, and avoid transactions that substantially reduce their value.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d881c4b elementor-widget-divider--view-line_text elementor-widget-divider--element-align-left elementor-widget elementor-widget-divider\" data-id=\"d881c4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-263ee49 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"263ee49\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Regional legislation may provide alternatives with different conditions. In Madrid, Law 3\/2026 provides its own 99% reductions, with a generally applicable five-year holding period for qualifying transfers. The corresponding Madrid and state reductions cannot be claimed together; the applicable election must be assessed.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-426c363 e-con-full e-flex e-con e-child\" data-id=\"426c363\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2db9a6b elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"2db9a6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Interaction with Personal Income Tax<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a5bf9e9 elementor-widget elementor-widget-text-editor\" data-id=\"a5bf9e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Inheritance:<\/strong> a transfer on death does not give rise to a capital gain or loss for the deceased for Personal Income Tax purposes. The beneficiary\u2019s tax position and acquisition value are determined under the applicable rules.<\/p>\n<p><strong>Gift:<\/strong> certain gifts meeting the conditions in Article 20.6 of the Inheritance and Gift Tax Law may qualify for the treatment under Article 33.3(c) of the Personal Income Tax Law, so that no capital gain or loss arises for the donor. In such cases, the recipient assumes the donor\u2019s tax acquisition value and date. Specific asset-use conditions must also be considered where relevant.<\/p>\n<p><strong>Important:<\/strong> claiming a regional Inheritance and Gift Tax reduction does not, by itself, ensure favourable Personal Income Tax treatment. Both taxes must be assessed together.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f806491 e-flex e-con-boxed e-con e-parent\" data-id=\"f806491\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-5348488 e-con-full e-flex e-con e-child\" data-id=\"5348488\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e9e65aa elementor-widget elementor-widget-heading\" data-id=\"e9e65aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Preventive planning<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-569158a elementor-widget-divider--view-line_text elementor-widget-divider--element-align-left elementor-widget elementor-widget-divider\" data-id=\"569158a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c640a0 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"1c640a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Mistakes that can jeopardise tax relief<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fc93b83 e-con-full e-flex e-con e-child\" data-id=\"fc93b83\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-ea7013f e-con-full e-flex e-con e-child\" data-id=\"ea7013f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-282190f elementor-widget elementor-widget-text-editor\" data-id=\"282190f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #f58721;\"><strong>1<\/strong><\/span> &#8211; Failing to review ownership and actual management responsibilities.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54ccf6b elementor-widget-divider--view-line_text elementor-widget-divider--element-align-left elementor-widget elementor-widget-divider\" data-id=\"54ccf6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a194e1e elementor-widget elementor-widget-text-editor\" data-id=\"a194e1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong><span style=\"color: #f58721;\">2<\/span><\/strong> &#8211; Accumulating non-business assets without considering their consequences.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac28dc9 elementor-widget-divider--view-line_text elementor-widget-divider--element-align-left elementor-widget elementor-widget-divider\" data-id=\"ac28dc9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d95c52 elementor-widget elementor-widget-text-editor\" data-id=\"0d95c52\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong><span style=\"color: #f58721;\">3<\/span><\/strong> &#8211; Planning a gift without analysing Inheritance and Gift Tax and Personal Income Tax together.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ab2a41b e-con-full e-flex e-con e-child\" data-id=\"ab2a41b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-623d43f elementor-widget elementor-widget-text-editor\" data-id=\"623d43f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong><span style=\"color: #f58721;\">4<\/span><\/strong> &#8211; Restructuring the company without assessing the tax impact.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d3fac69 elementor-widget-divider--view-line_text elementor-widget-divider--element-align-left elementor-widget elementor-widget-divider\" data-id=\"d3fac69\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d1b3b5 elementor-widget elementor-widget-text-editor\" data-id=\"6d1b3b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong><span style=\"color: #f58721;\">5<\/span><\/strong> &#8211; Overlooking post-transfer obligations and holding periods.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-14dedb1d e-flex e-con-boxed e-con e-parent\" data-id=\"14dedb1d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3d9abc01 e-con-full e-flex e-con e-child\" data-id=\"3d9abc01\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7296c52 elementor-widget elementor-widget-heading\" data-id=\"7296c52\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">How we can help<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c22e192 elementor-widget-divider--view-line_text elementor-widget-divider--element-align-left elementor-widget elementor-widget-divider\" data-id=\"7c22e192\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c000f67 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"2c000f67\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Coordinated tax, corporate and succession advice<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fcb1b8c elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"fcb1b8c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Protecting and transferring a family business requires a coordinated approach to tax, corporate and wealth planning. At Seegman, we advise business owners and business families on:<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c840ed3 e-grid e-con-full e-con e-child\" data-id=\"c840ed3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-96e118d e-con-full e-flex e-con e-child\" data-id=\"96e118d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f9197ba elementor-widget elementor-widget-heading\" data-id=\"f9197ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Tax eligibility reviews<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b51b33 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"7b51b33\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>assessment of corporate structures, assets, shareholdings and the requirements for available tax relief.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cc49b16 e-con-full e-flex e-con e-child\" data-id=\"cc49b16\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-746417c elementor-widget elementor-widget-heading\" data-id=\"746417c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Succession planning<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef31473 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"ef31473\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>evaluation of inheritance and gift options and their tax and corporate implications.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aaeaf78 e-con-full e-flex e-con e-child\" data-id=\"aaeaf78\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-82c8d88 elementor-widget elementor-widget-heading\" data-id=\"82c8d88\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Corporate restructuring<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1bb2d0d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"1bb2d0d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>advice on reorganisations and ownership structures, including their impact on family business tax relief.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d00be84 e-con-full e-flex e-con e-child\" data-id=\"d00be84\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c4464b4 elementor-widget elementor-widget-heading\" data-id=\"c4464b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Corporate governance and family protocols<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c16155 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"3c16155\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>arrangements to support decision-making, generational succession and business continuity.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e2b5b9 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"3e2b5b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>We combine tax and corporate expertise to anticipate risks and plan for the continuity of family-owned business assets.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c3de3b8 e-flex e-con-boxed e-con e-parent\" data-id=\"c3de3b8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-98348be e-con-full e-flex e-con e-child\" data-id=\"98348be\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-928e535 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"928e535\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Download our guide to Spain\u2019s family business tax regime<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-900ec3d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"900ec3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Explore the legal requirements, tax relief and key succession-planning considerations in our PDF guide.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20a77a5 elementor-hidden-mobile elementor-view-default elementor-invisible elementor-widget elementor-widget-icon\" data-id=\"20a77a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2433ba6 e-con-full e-flex e-con e-child\" data-id=\"2433ba6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-60222e4 elementor-skin-carousel elementor-arrows-yes elementor-pagination-type-bullets elementor-pagination-position-outside elementor-widget elementor-widget-media-carousel\" data-id=\"60222e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;speed&quot;:1000,&quot;space_between&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:18,&quot;sizes&quot;:[]},&quot;slides_per_view&quot;:&quot;1&quot;,&quot;slides_per_view_tablet&quot;:&quot;1&quot;,&quot;skin&quot;:&quot;carousel&quot;,&quot;effect&quot;:&quot;slide&quot;,&quot;show_arrows&quot;:&quot;yes&quot;,&quot;pagination&quot;:&quot;bullets&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;loop&quot;:&quot;yes&quot;,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;space_between_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;space_between_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]}}\" data-widget_type=\"media-carousel.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-swiper\">\n\t\t\t\t\t<div class=\"elementor-main-swiper swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Diapositivas\">\n\t\t\t\t<div class=\"swiper-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/seegman.com\/wp-content\/uploads\/2026\/10\/Family_Businesses_In_Spain_Regime.pdf\" target=\"_blank\">\t\t<div class=\"elementor-carousel-image\" role=\"img\" aria-label=\"Family_Businesses_In_Spain_Regime\" style=\"background-image: url(&#039;https:\/\/seegman.com\/wp-content\/uploads\/2025\/10\/Family_Businesses_In_Spain_Regime-1.jpg&#039;)\">\n\n\t\t\t\n\t\t\t\t\t<\/div>\n\t\t<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1c600447 e-flex e-con-boxed e-con e-parent\" data-id=\"1c600447\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-603d26c1 e-con-full e-flex e-con e-child\" data-id=\"603d26c1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-393b5beb elementor-widget elementor-widget-heading\" data-id=\"393b5beb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Frequently asked questions<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c48c882 elementor-widget-divider--view-line_text elementor-widget-divider--element-align-left elementor-widget elementor-widget-divider\" data-id=\"c48c882\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18a47e0 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"18a47e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Questions business families often ask<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5751caca e-con-full e-flex e-con e-child\" data-id=\"5751caca\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f397f60 elementor-widget elementor-widget-toggle\" data-id=\"f397f60\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2551\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2551\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Is family ownership enough to qualify?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2551\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2551\"><p>No. The rules also require conditions relating to economic activity, ownership, management, remuneration and, when relevant, the specific transfer.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2552\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2552\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Can I gift my business before turning 65?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2552\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2552\"><p>The state reduction generally requires the donor to be 65 or meet specified incapacity conditions. Some regions have separate reliefs with different requirements.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2553\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2553\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Is the reduction always 95%?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2553\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2553\"><p>No. This is the state-law reference for certain transactions, subject to conditions. Autonomous Communities may offer their own rules, including Madrid\u2019s 99% reductions for specified qualifying cases.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2554\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2554\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Does property letting count as an economic activity?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2554\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2554\"><p>As a general rule, management of property letting requires at least one employee on a full-time employment contract, although the individual circumstances must be assessed.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2555\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-2555\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What happens if the required holding period is breached?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2555\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-2555\"><p>The relief may have to be reversed with late-payment interest, depending on the regime applied.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2556\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-2556\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Can the donor remain on the board after making a gift?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2556\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-2556\"><p>Under the state regime, where the donor performed management functions, they must stop performing them and receiving remuneration for them. Mere board membership does not, in itself, amount to performing management functions for these purposes.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Is family ownership enough to qualify?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>No. The rules also require conditions relating to economic activity, ownership, management, remuneration and, when relevant, the specific transfer.<\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"Can I gift my business before turning 65?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The state reduction generally requires the donor to be 65 or meet specified incapacity conditions. Some regions have separate reliefs with different requirements.<\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"Is the reduction always 95%?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>No. This is the state-law reference for certain transactions, subject to conditions. Autonomous Communities may offer their own rules, including Madrid\\u2019s 99% reductions for specified qualifying cases.<\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"Does property letting count as an economic activity?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>As a general rule, management of property letting requires at least one employee on a full-time employment contract, although the individual circumstances must be assessed.<\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"What happens if the required holding period is breached?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The relief may have to be reversed with late-payment interest, depending on the regime applied.<\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"Can the donor remain on the board after making a gift?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Under the state regime, where the donor performed management functions, they must stop performing them and receiving remuneration for them. Mere board membership does not, in itself, amount to performing management functions for these purposes.<\\\/p>\\n\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5fe2dbf elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"5fe2dbf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u00b9 Instituto de la Empresa Familiar, Relevancia y supervivencia de la Empresa Familiar en Espa\u00f1a (2025).<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-627eb60b e-flex e-con-boxed e-con e-parent\" data-id=\"627eb60b\" data-element_type=\"container\" data-e-type=\"container\" id=\"form\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-63fa43ba e-con-full e-flex e-con e-child\" data-id=\"63fa43ba\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-3fb6bb15 e-con-full e-flex e-con e-child\" data-id=\"3fb6bb15\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-42e513db elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"42e513db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Does your business qualify for Spain\u2019s family business tax regime?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7758c334 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"7758c334\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Our team can review your business structure and help you assess tax and succession planning options.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7e93067f e-con-full e-flex e-con e-child\" data-id=\"7e93067f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-700f890 elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"700f890\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;button_width&quot;:&quot;25&quot;,&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width_tablet&quot;:&quot;40&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"Tax Empresa familiar EN form\" aria-label=\"Tax Empresa familiar EN form\" novalidate=\"\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"22220\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"700f890\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"Spain\u2019s Family Business Tax Regime\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"22220\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tName\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Name\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\temail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"email\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-select elementor-field-group elementor-column elementor-field-group-field_dccbcd8 elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_dccbcd8\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tCompany sector\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field elementor-select-wrapper remove-before \">\n\t\t\t<div class=\"select-caret-down-wrapper\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-caret-down\"><\/i>\t\t\t<\/div>\n\t\t\t<select name=\"form_fields[field_dccbcd8]\" id=\"form-field-field_dccbcd8\" class=\"elementor-field-textual elementor-size-sm\" required=\"required\">\n\t\t\t\t\t\t\t\t\t<option value=\"Company sector\">Company sector<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"--------\">--------<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Retail\">Retail<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Hospitality and tourism\">Hospitality and tourism<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Food and beverage industry\">Food and beverage industry<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Construction and real estate\">Construction and real estate<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Professional services\">Professional services<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Other\">Other<\/option>\n\t\t\t\t\t\t\t<\/select>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-textarea elementor-field-group elementor-column elementor-field-group-message elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-message\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tMessage\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-sm\" name=\"form_fields[message]\" id=\"form-field-message\" rows=\"4\" placeholder=\"Message\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-acceptance elementor-field-group elementor-column elementor-field-group-field_b20e360 elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_b20e360\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tAccept Privacy Policy\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-subgroup\">\n\t\t\t<span class=\"elementor-field-option\">\n\t\t\t\t<input type=\"checkbox\" name=\"form_fields[field_b20e360]\" id=\"form-field-field_b20e360\" class=\"elementor-field elementor-size-sm  elementor-acceptance-field\" required=\"required\">\n\t\t\t\t<label for=\"form-field-field_b20e360\">I have read and accept the <a href=\"https:\/\/seegman.com\/en\/privacy-policy\/\">Privacy Policy<\/a>.<\/label>\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-acceptance elementor-field-group elementor-column elementor-field-group-field_48759d3 elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_48759d3\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tAgree to receive communications\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-subgroup\">\n\t\t\t<span class=\"elementor-field-option\">\n\t\t\t\t<input type=\"checkbox\" name=\"form_fields[field_48759d3]\" id=\"form-field-field_48759d3\" class=\"elementor-field elementor-size-sm  elementor-acceptance-field\">\n\t\t\t\t<label for=\"form-field-field_48759d3\">I consent to receiving commercial communications from Seegman.<\/label>\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-recaptcha_v3 elementor-field-group elementor-column elementor-field-group-field_0f2c8f8 elementor-col-100 recaptcha_v3-bottomright\">\n\t\t\t\t\t<div class=\"elementor-field\" id=\"form-field-field_0f2c8f8\"><div class=\"elementor-g-recaptcha\" data-sitekey=\"6LdDZeYpAAAAAGVbmT2K7Tctgdk5fdxX_uY0zDZL\" data-type=\"v3\" data-action=\"Form\" data-badge=\"bottomright\" data-size=\"invisible\"><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-hidden elementor-field-group elementor-column elementor-field-group-utm_source elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"hidden\" name=\"form_fields[utm_source]\" id=\"form-field-utm_source\" class=\"elementor-field elementor-size-sm  elementor-field-textual\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-hidden elementor-field-group elementor-column elementor-field-group-utm_medium elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"hidden\" name=\"form_fields[utm_medium]\" id=\"form-field-utm_medium\" class=\"elementor-field elementor-size-sm  elementor-field-textual\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-hidden elementor-field-group elementor-column elementor-field-group-utm_campaign elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"hidden\" name=\"form_fields[utm_campaign]\" id=\"form-field-utm_campaign\" class=\"elementor-field elementor-size-sm  elementor-field-textual\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-hidden elementor-field-group elementor-column elementor-field-group-entry_referrer elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"hidden\" name=\"form_fields[entry_referrer]\" id=\"form-field-entry_referrer\" class=\"elementor-field elementor-size-sm  elementor-field-textual\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-hidden elementor-field-group elementor-column elementor-field-group-landing_page elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"hidden\" name=\"form_fields[landing_page]\" id=\"form-field-landing_page\" class=\"elementor-field elementor-size-sm  elementor-field-textual\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-hidden elementor-field-group elementor-column elementor-field-group-ga_client_id elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"hidden\" name=\"form_fields[ga_client_id]\" id=\"form-field-ga_client_id\" class=\"elementor-field elementor-size-sm  elementor-field-textual\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-25 e-form__buttons elementor-md-40\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-md\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">SEND<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<input type='hidden' name='lang' value='en' \/><\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7ea80cd3 e-flex e-con-boxed e-con e-child\" data-id=\"7ea80cd3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-66229ece elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"66229ece\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>This content is advertising in nature and is provided for informational purposes only. For the provision of professional legal advisory services, you should contact the firm directly through its specialist contact channels. Seegman refers to Seegman Servicios Jur\u00eddicos, S.L.P., with Tax ID No. B88144852.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Spain\u2019s Family Business Tax Regime Family ownership alone is not enough to qualify for preferential tax treatment. Careful planning of the corporate structure, management arrangements and succession can help protect business wealth and assess available tax benefits. Request advice See requirements 92,4% Of businesses in Spain are family-owned\u00b9 95% State-law reduction for certain qualifying transfers [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":4,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-22220","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Spain\u2019s Family Business Tax Regime<\/title>\n<meta name=\"description\" content=\"Family ownership alone is not enough to qualify for preferential tax treatment. Careful planning of the corporate structure, management arrangements and succession can help protect business wealth and assess available tax benefits.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/seegman.com\/en\/spains-family-business-tax-regime\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Spain\u2019s Family Business Tax Regime\" \/>\n<meta property=\"og:description\" content=\"Family ownership alone is not enough to qualify for preferential tax treatment. Careful planning of the corporate structure, management arrangements and succession can help protect business wealth and assess available tax benefits.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/seegman.com\/en\/spains-family-business-tax-regime\/\" \/>\n<meta property=\"og:site_name\" content=\"Seegman\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-22T11:33:23+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"7 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/seegman.com\\\/en\\\/spains-family-business-tax-regime\\\/\",\"url\":\"https:\\\/\\\/seegman.com\\\/en\\\/spains-family-business-tax-regime\\\/\",\"name\":\"Spain\u2019s Family Business Tax Regime\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/seegman.com\\\/en\\\/#website\"},\"datePublished\":\"2026-10-22T10:04:40+00:00\",\"dateModified\":\"2026-10-22T11:33:23+00:00\",\"description\":\"Family ownership alone is not enough to qualify for preferential tax treatment. Careful planning of the corporate structure, management arrangements and succession can help protect business wealth and assess available tax benefits.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/seegman.com\\\/en\\\/spains-family-business-tax-regime\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/seegman.com\\\/en\\\/spains-family-business-tax-regime\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/seegman.com\\\/en\\\/spains-family-business-tax-regime\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/seegman.com\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Spain\u2019s Family Business Tax Regime\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/seegman.com\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/seegman.com\\\/en\\\/\",\"name\":\"Seegman\",\"description\":\"Servicios jur\u00eddicos de calidad para una inversi\u00f3n exigente.\",\"publisher\":{\"@id\":\"https:\\\/\\\/seegman.com\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/seegman.com\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/seegman.com\\\/en\\\/#organization\",\"name\":\"Seegman\",\"url\":\"https:\\\/\\\/seegman.com\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/seegman.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/seegman.com\\\/wp-content\\\/uploads\\\/2020\\\/05\\\/logo_seegman_white.png\",\"contentUrl\":\"https:\\\/\\\/seegman.com\\\/wp-content\\\/uploads\\\/2020\\\/05\\\/logo_seegman_white.png\",\"width\":600,\"height\":112,\"caption\":\"Seegman\"},\"image\":{\"@id\":\"https:\\\/\\\/seegman.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Spain\u2019s Family Business Tax Regime","description":"Family ownership alone is not enough to qualify for preferential tax treatment. Careful planning of the corporate structure, management arrangements and succession can help protect business wealth and assess available tax benefits.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/seegman.com\/en\/spains-family-business-tax-regime\/","og_locale":"en_US","og_type":"article","og_title":"Spain\u2019s Family Business Tax Regime","og_description":"Family ownership alone is not enough to qualify for preferential tax treatment. Careful planning of the corporate structure, management arrangements and succession can help protect business wealth and assess available tax benefits.","og_url":"https:\/\/seegman.com\/en\/spains-family-business-tax-regime\/","og_site_name":"Seegman","article_modified_time":"2026-10-22T11:33:23+00:00","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"7 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/seegman.com\/en\/spains-family-business-tax-regime\/","url":"https:\/\/seegman.com\/en\/spains-family-business-tax-regime\/","name":"Spain\u2019s Family Business Tax Regime","isPartOf":{"@id":"https:\/\/seegman.com\/en\/#website"},"datePublished":"2026-10-22T10:04:40+00:00","dateModified":"2026-10-22T11:33:23+00:00","description":"Family ownership alone is not enough to qualify for preferential tax treatment. Careful planning of the corporate structure, management arrangements and succession can help protect business wealth and assess available tax benefits.","breadcrumb":{"@id":"https:\/\/seegman.com\/en\/spains-family-business-tax-regime\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/seegman.com\/en\/spains-family-business-tax-regime\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/seegman.com\/en\/spains-family-business-tax-regime\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/seegman.com\/en\/"},{"@type":"ListItem","position":2,"name":"Spain\u2019s Family Business Tax Regime"}]},{"@type":"WebSite","@id":"https:\/\/seegman.com\/en\/#website","url":"https:\/\/seegman.com\/en\/","name":"Seegman","description":"Servicios jur\u00eddicos de calidad para una inversi\u00f3n exigente.","publisher":{"@id":"https:\/\/seegman.com\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/seegman.com\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/seegman.com\/en\/#organization","name":"Seegman","url":"https:\/\/seegman.com\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/seegman.com\/en\/#\/schema\/logo\/image\/","url":"https:\/\/seegman.com\/wp-content\/uploads\/2020\/05\/logo_seegman_white.png","contentUrl":"https:\/\/seegman.com\/wp-content\/uploads\/2020\/05\/logo_seegman_white.png","width":600,"height":112,"caption":"Seegman"},"image":{"@id":"https:\/\/seegman.com\/en\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/seegman.com\/en\/wp-json\/wp\/v2\/pages\/22220","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/seegman.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/seegman.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/seegman.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/seegman.com\/en\/wp-json\/wp\/v2\/comments?post=22220"}],"version-history":[{"count":5,"href":"https:\/\/seegman.com\/en\/wp-json\/wp\/v2\/pages\/22220\/revisions"}],"predecessor-version":[{"id":22271,"href":"https:\/\/seegman.com\/en\/wp-json\/wp\/v2\/pages\/22220\/revisions\/22271"}],"wp:attachment":[{"href":"https:\/\/seegman.com\/en\/wp-json\/wp\/v2\/media?parent=22220"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}