Publication: La transmisión de las participaciones en la empresa familiar
a la luz del impuesto sobre Sociedades: una oportunidad para la reorganización empresarial.
Authors
Martínez Jiménez, Francisco Jesús
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Publisher
Universidad de Murcia, Servicio de Publicaciones
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DOI
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info:eu-repo/semantics/article
Description
Abstract
Nos encontramos ante una situación donde la mayoría de las empresas que existen, tanto
en España como en Europa, son empresas PYMES y con un marcado carácter familiar. Esta
circunstancia, motiva a analizar todas aquellas operaciones que supongan una transmisión de la
titularidad de la empresa familiar, en base a la Directiva fiscal de fusiones y la normativa fiscal
española. Debiéndose plantear, en ese análisis y desde la perspectiva tributaria, la posibilidad
de que se generen oportunidades fiscales en las operaciones de reestructuración o sucesión
empresarial. Dicho planteamiento tiene como finalidad establecer los límites a las operaciones
de optimización de la carga fiscal. Por ello, además, no se puede olvidar que se debe realizar un
correcto análisis del Derecho de la UE y de la jurisprudencia del TJUE sobre el asunto
Nowadays, we are in an environment where most of the companies, situated in Spain and Europe, are small and medium enterprises, which are family owned. Therefore, motivates to analyze all those operations that involve a transfer of the ownership of the family business, based on the Merger Tax Directive and the Spanish tax regulations. This situation has to be treated from this analysis and the point of view of the tax regulation system as well as every corporate restructuring opportunities or right to inheritance. Nevertheless, it is important to underline that this approach has as purpose to establish and optimize the limits of any tax charge arising due to any transaction. Regarding to that, it is necessary to use a correct analysis of the European Union law and of the ECJ case law.
Nowadays, we are in an environment where most of the companies, situated in Spain and Europe, are small and medium enterprises, which are family owned. Therefore, motivates to analyze all those operations that involve a transfer of the ownership of the family business, based on the Merger Tax Directive and the Spanish tax regulations. This situation has to be treated from this analysis and the point of view of the tax regulation system as well as every corporate restructuring opportunities or right to inheritance. Nevertheless, it is important to underline that this approach has as purpose to establish and optimize the limits of any tax charge arising due to any transaction. Regarding to that, it is necessary to use a correct analysis of the European Union law and of the ECJ case law.
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Citation
Anales de Derecho, Vol. 39, 2022
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