Family business and reorganisations
Family business exemptions, corporate reorganisations and the tax neutrality regime. 8 analyses, most recent first.
- TSSTS 949/2026Family business
FEAC regime and anti-abuse clause: the Spanish Supreme Court requires a reinforced statement of reasons to eliminate deferral, and the TEAC has already set out its reading
- TSSTS 167/2026Family business
The Spanish Supreme Court accepts that the rental employee may be provided by the group, if the lessor is integrated into its activity
- DGTV0354-26Family business
Interposing a holding company as administrator can cause the rest of the family group to lose the family-business exemption
- TEACRG 06015/2024Family business
TEAC embraces the Supreme Court doctrine: the full-time employee requirement in property rental can be met at group level
- TSJSTSJ Cataluña, 29/12/2025Family business
Negative income from other economic activities is not computed in the 50% management-functions calculation under the family-business exemption
- TSSTS 308/2026Family business
The intragroup transfer of shares by a mixed holding company falls within a differentiated sector for VAT purposes, unless it entails the transfer of an autonomous economic unit
- DGTV0145-26Family business
Family-business exemption: the remuneration received from companies transferred in the framework of a restructuring is excluded from the 50% calculation at the level of the holding company
- DGTV0127-26Family business
The total division to facilitate generational handover is a valid economic reason for the purposes of the FEAC regime of the Corporate Income Tax