Family business and reorganisations on Spanish Tax Journal — Álvaro Crespo Garcíahttps://spanishtaxjournal.com/en/materias/empresa/Recent content in Family business and reorganisations on Spanish Tax Journal — Álvaro Crespo GarcíaSpanish Tax Journal — Álvaro Crespo Garcíahttps://spanishtaxjournal.com/img/og-cover-en.pnghttps://spanishtaxjournal.com/img/og-cover-en.pngHugoen-USFEAC 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 readinghttps://spanishtaxjournal.com/en/2026/11-01/sts-949-2026-feac-reinforced-reasoning-deferral/Sun, 01 Nov 2026 00:00:00 +0000https://spanishtaxjournal.com/en/2026/11-01/sts-949-2026-feac-reinforced-reasoning-deferral/Analysis of Spanish Supreme Court judgment 949/2026, of 20 July (appeal 6518/2023), on the partial non-application of the FEAC regime and the limits on eliminating the deferral of capital gains in contributions to holding companies, and of the TEAC resolution of 8 October 2026 (RG 417/2023), the first to apply that doctrine.The Spanish Supreme Court accepts that the rental employee may be provided by the group, if the lessor is integrated into its activityhttps://spanishtaxjournal.com/en/2026/11-01/supreme-court-group-employee-rental-gift-family-business/Sun, 01 Nov 2026 00:00:00 +0000https://spanishtaxjournal.com/en/2026/11-01/supreme-court-group-employee-rental-gift-family-business/Analysis of Spanish Supreme Court judgment 167/2026, of 17 February (cassation appeal 1196/2024): the requirement of a full-time employee under article 27.2 LIRPF may be deemed met with personal resources of other group companies where the lessor is functionally integrated into a common business activity. Effects on the exemption in article 4.Ocho.Dos LIP and on the 95 per cent reduction in article 20.6 LISD.Interposing a holding company as administrator can cause the rest of the family group to lose the family-business exemptionhttps://spanishtaxjournal.com/en/2026/05-27/dgt-holding-family-business-loss-exemption-management-functions/Wed, 27 May 2026 00:00:00 +0000https://spanishtaxjournal.com/en/2026/05-27/dgt-holding-family-business-loss-exemption-management-functions/Analysis of DGT binding ruling V0354-26 of 19 February 2026: where a holding company takes over the administration of the operating entity and no member of the family group exercises management functions in it, the relatives who keep direct shareholdings in the operating entity cease to meet the requirement of article 4.Ocho.Dos.c) of the Wealth Tax Act and lose the Wealth Tax exemption.TEAC embraces the Supreme Court doctrine: the full-time employee requirement in property rental can be met at group levelhttps://spanishtaxjournal.com/en/2026/05-27/teac-employee-group-rental-business-activity/Wed, 27 May 2026 00:00:00 +0000https://spanishtaxjournal.com/en/2026/05-27/teac-employee-group-rental-business-activity/Analysis of the Spanish Central Economic-Administrative Court resolution of 20 March 2026 (RG 6015/2024, joined with 6921/2024): the TEAC changes its criterion and adopts the Supreme Court doctrine (STS 167/2026 of 17 February) under which the full-time employee requirement in article 27.2 LIRPF may be met with resources of another group entity, provided the lessor is functionally integrated into the group's business activity. In the case at hand, it dismisses the appeals for lack of evidence of that integration.Negative income from other economic activities is not computed in the 50% management-functions calculation under the family-business exemptionhttps://spanishtaxjournal.com/en/2026/04-16/family-business-50-percent-management-threshold/Thu, 16 Apr 2026 00:00:00 +0000https://spanishtaxjournal.com/en/2026/04-16/family-business-50-percent-management-threshold/The High Court of Justice of Catalonia confirms that negative income from the taxpayer's other economic activities is not computed in the denominator of the 50% calculation for management functions under the family-business exemption regime (art. 4.Eight.Two of the Net Wealth Tax Act).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 unithttps://spanishtaxjournal.com/en/2026/03-11/mixed-holding-vat-differentiated-sector-autonomous-economic-unit/Wed, 11 Mar 2026 00:00:00 +0000https://spanishtaxjournal.com/en/2026/03-11/mixed-holding-vat-differentiated-sector-autonomous-economic-unit/The Spanish Supreme Court lays down doctrine that intragroup transfers of shares by a mixed holding company fall within the differentiated sector 'financial activity' for VAT purposes, but may fall outside the scope of the tax where they indirectly transfer an autonomous economic unit.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 companyhttps://spanishtaxjournal.com/en/2026/01-27/dgt-family-business-restructuring-holding-50-percent/Tue, 27 Jan 2026 00:00:00 +0000https://spanishtaxjournal.com/en/2026/01-27/dgt-family-business-restructuring-holding-50-percent/The DGT confirms that, in the tax period of incorporation of a holding company by contribution of shares, the remuneration previously received from the subsidiary companies is excluded from the 50% management-functions calculation at the holding level.The total division to facilitate generational handover is a valid economic reason for the purposes of the FEAC regime of the Corporate Income Taxhttps://spanishtaxjournal.com/en/2026/01-27/dgt-total-division-generational-handover-feac/Tue, 27 Jan 2026 00:00:00 +0000https://spanishtaxjournal.com/en/2026/01-27/dgt-total-division-generational-handover-feac/The DGT confirms that the total division of an asset-holding company into three newly-incorporated entities, carried out to prepare succession and avoid conflict among future heirs, constitutes a valid economic reason and may avail itself of the special tax neutrality regime.