The dissolution and liquidation of a company is not fiscally neutral, that is, it can have important consequences for the partners of the company. The following are the main fiscal aspects to be taken into account at the time of the liquidation of the company: Aspects to the liquidation of a company If the real…
When the decision is made to dissolve a company it is important to comply with all the indispensable requirements. Only if all the steps set out in the law are followed will the tax and mercantile obligations of the partners completely cease. On the Internet you can find many guides on how to open a…
A family business can be defined as that company in which a family holds the direction of the general strategy and its control. In other words, is that in which a significant part of the capital must have in possession of a set of subjects interconnected by family relationships. Family businesses are very important in…
The shareholdings are that parts in which the shareholder equity of a Limited Liability Company is divided. In this way, a part of a company is acquired with all the rights and obligations that this entails. In the case of wanting to sell the social participations, you have to know well its taxation. Below we…
Law 11/2018, of December 28, modifies the content of the Capital Companies Act, the Commercial Code and the account auditing law. The most significant modifications are the following: Modifications in the law of capital companies Modification in the accreditation of the reality of the contributions This new wording implies that, as of the date, it…
Corporate Tax taxpayers have the obligation to value the transactions done between related parties at the market value. Non-compliance with these evaluation rules was subject to a specific sanctioning regime regulated in article 16.10 of the Income Tax Law (“Real Decreto Legislativo” 4/2004) that establishes the penalties to be applied when the documents are not…
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