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…
Although currently it is not the most common fact, it is possible that a person dies without having made the will or that it is not valid. When that happens, there is often a question about how this inheritance is shared and how to do the procedures to inherit it. Below you will find the…
The persons who acquire goods or rights by inherence, legacy or any other succession title, by donation, or who are beneficiaries of life insurance contracts (when the contracting party is a person other than the beneficiary) are subject to the Inheritance and Gift Tax (ISD: Impuesto sobre Sucesiones y Donaciones). People who are subject to…
The inheritance tax is that which obligates the heirs to pay a tax above the inheritance received when a person dies. On the other hand, when a donation is received, the donation tax must be paid. Although they may be two totally different situations, the two are collected by the Inheritance and Donations Tax. This…
One of the most frequent questions in the subject of international inheritance is what legislation applies when a foreigner residing in Spain dies in this country, not in that of their nationality. Does the law of your country of birth or residence apply? With the constant flow of people in a world as globalized as…
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