Empresa familiar

The Supreme Court clarifies the leasing of properties in family businesses

Fernando Sivatte2026-03-05T17:18:42+01:005 March 2026|Categories: Tax Advice Blog|Tags: business groups taxation, Empresa familiar, family business taxation, inheritance tax reduction, real estate leasing, Supreme Court Spain, tax benefits family business, Wealth Tax, wealth tax exemption|

The Spanish Supreme Court has recently established an important criterion for the taxation of family businesses when interpreting the concept of economic activity in companies engaged in real estate [...]

Family businesses and mergers and acquisitions in Spain: an analysis for decision-making

ETL ILIA2026-01-30T13:00:20+01:0030 January 2026|Categories: Legal Advice Blog|Tags: Corporate Structure, Corporate taxation, Corporate transactions, Due diligence, Empresa familiar, Family business, Fiscalidad Empresarial, Fusiones y adquisiciones, Generational succession, Mergers and acquisitions, Operaciones societarias, Pactos de socios, Relevo generacional, Shareholders agreements, Shareholders and directors, SME, SMEs, Socios y administradores|

Quick answer Family businesses account for a significant share of mergers and acquisitions in Spain because they combine business activity, personal wealth and family relationships. When generational succession, corporate [...]