La tributació de l'empresa familiar: una antigalla fiscal? (Viaempresa)
La tributació de l'empresa familiar: una antigalla fiscal? (Viaempresa)
New article by Guillem López i Casasnovas in the digital newspaper Viaempresa.
The article argues that the current tax regime for family businesses in Spain has become an “outdated relic” that generates unjustified privileges. Although it was originally designed to protect the continuity of small businesses, it now facilitates the accumulation and transfer of wealth through tax advantages (such as exemptions and reductions) that benefit large fortunes more than productive activity.
The author criticizes the system for creating inequalities compared to other taxpayers and for enabling tax avoidance practices, especially through holding companies. He also argues that it responds more to entrenched interests than to criteria of fairness or efficiency. Overall, he calls for a reform to limit these privileges and to steer taxation toward greater fairness and genuine support for the productive economy.