Empresa Familiar
4 analyses, most recent first.
- TSSTS 949/2026Family business
FEAC regime and anti-abuse clause: the Spanish Supreme Court requires a reinforced statement of reasons to eliminate deferral, and the TEAC has already set out its reading
- TSSTS 167/2026Family business
The Spanish Supreme Court accepts that the rental employee may be provided by the group, if the lessor is integrated into its activity
- DGTV0354-26Family business
Interposing a holding company as administrator can cause the rest of the family group to lose the family-business exemption
- TEACRG 06015/2024Family business
TEAC embraces the Supreme Court doctrine: the full-time employee requirement in property rental can be met at group level