Resumen :
La empresa familiar es la gran desconocida para la mayoría de las personas pese a que convivimos con ellas de manera habitual, ya que tanto un trabajador autónomo como una sociedad mercantil pueden ser empresas familiares. En la Comunidad Valenciana estas empresas representan un porcentaje muy impo... Ver más
The family business is the great unknown for most of the people despite the fact that we live with them on a regular basis, since both a self-employed worker and a commercial company can be family businesses. In the Valencian Community these companies represent a very important percentage of the business fabric, so it is not surprising that we all have an acquaintance or friend who is part of a family business or even ourselves. According to the Family Business Institute (IFE), family businesses are the great generators of employment in our community and, therefore, the study of their continuity is highly relevant.
Family businesses must combine personal interests with business interests, hence it is so necessary that they meticulously plan the generational change, one of their great handicaps, and for this, the legislator has articulated through the Wealth and Property Tax Inheritance and Donation Tax tax incentives so that this generational change can be done without great economic damage to family members and, through the different sections of this Master's Thesis, I will study what are the requirements that the assets must meet related to an economic activity to be able to be exempt from taxation in the Wealth Tax and, thus, allow that in the case of a succession or donation between members of the family group, the beneficiaries can apply the reductions contemplated in the Tax on Successions and Donations.
And, finally, given that tax planning must be one of the primary tasks before starting a business, whether family or not, I wanted to analyze how tax benefits are regulated for family businesses in the Autonomous Communities bordering the Valencian Community, since the transfer by the State to the Autonomous Communities of tax powers and, specifically, in matters of inheritance and donations, can generate very important competitive differences.
I have structured the work thinking of the reader who, through this Master's Thesis, has a first contact with the family business and with the taxation of the transmission of these, trying at all times to clarify concepts that from my point of view Sight are key in a concise and schematic way, to achieve a pleasant and clear reading through the regulatory mass that we have in Spain.
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