La empresa familiar en la Ley de Sociedades de Capitalimplicaciones fiscales
ISSN: 1699-9495
Any de publicació: 2011
Número: 12
Pàgines: 119-132
Tipus: Article
Altres publicacions en: Pecunia: revista de la Facultad de Ciencias Económicas y Empresariales
Resum
The New Enterprise Limited Company can be an ideal vehicle for the adoption of the corporate form by a family business. The Royal Decree 1/2010 of 3 July, which approves the revised text of the Capital Company Act, includes in its provisions and its additional provisions for SLNE important advantages, both to facilitate their establishment, as to ease operation and reduce the fiscal costs of its creation. The small size family businesses can benefit from the legal and fiscal framework at the moment, is unmatched by any other corporate form. However, this reality is largely unknown because they have not explained the possibilities contained in the Companies Act and Capital about the tax consequences.