LA SUPRESIÓN DEL IMPUESTO SOBRE EL PATRIMONIO Y LAS EMPRESAS FAMILIARES

• Main Author: Gracia María Luchena Mozo
• Format: Article
• Language: English
• Published: Facultad de Ciencias Sociales y Jurídicas, Universidad de Jaén 2009-12-01
• Series: Revista de Estudios Empresariales. Segunda Época
• Subjects: Wealth Tax; Inheritance and Gift Tax; family businesses; family business taxation; financing autonomous; taxes transferred
• Online Access: http://revistaselectronicas.ujaen.es/index.php/REE/article/view/349

The work begins by showing the lack about definition about the family business. Although it can not be denied that in Spain, following EU guidelines, we have an own tax regime for family companies, but, spread in all the tax system to the legislative mosaic of the various CC.AA. on inheritance and gifts. The next step of our study is to justify the their own tax system in itself from the rest of business and entrepreneurial activities and establish the legislative developments of the tax related to family businesses, which leads us to one of the latest measures taken by the state legislature which consists of the alleged suppression of Wealth Tax, but that, nonetheless, still operational when applying the tax benefit provided to the entities in the Family Inheritance and Gift Tax. Finally, addressing the fiscal situation of family businesses in Castilla-La Mancha showing tax competition among autonomous communities.