{"id":19767,"date":"2025-01-30T10:01:27","date_gmt":"2025-01-30T09:01:27","guid":{"rendered":"https:\/\/www.cudosconsultors.com\/?p=19767"},"modified":"2025-01-30T10:03:03","modified_gmt":"2025-01-30T09:03:03","slug":"empresas_familiares","status":"publish","type":"post","link":"https:\/\/www.cudosconsultors.com\/zh-hans\/empresas_familiares\/","title":{"rendered":"El TEAC asesta un nuevo castigo a las empresas familiares"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container hundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;border-width: 0px 0px 0px 0px;border-color:#e2e2e2;border-style:solid;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-stretch\" style=\"width:calc( 100% + ) !important;max-width:calc( 100% + ) !important;margin-left: calc(- \/ 2 );margin-right: calc(- \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-center fusion-content-layout-column\" style=\"background-position:center top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;background-color:#002169;border-width: 0px 0 0px 50px;border-color:#002169;border-style:solid;padding: 0px 0px 0px 0px;\"><div ><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-zoomin\" style=\"max-width:400px;\"><img decoding=\"async\" width=\"2000\" height=\"1827\" title=\"empresa_familiar\" src=\"https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2025\/01\/empresa_familiar-2.jpg\" alt class=\"img-responsive wp-image-19780\" srcset=\"https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2025\/01\/empresa_familiar-2-200x183.jpg 200w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2025\/01\/empresa_familiar-2-400x365.jpg 400w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2025\/01\/empresa_familiar-2-600x548.jpg 600w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2025\/01\/empresa_familiar-2-800x731.jpg 800w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2025\/01\/empresa_familiar-2-1200x1096.jpg 1200w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2025\/01\/empresa_familiar-2.jpg 2000w\" sizes=\"(max-width: 640px) 100vw, 2000px\" \/><\/span><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-0{width:100% !important;margin-top : 0px;margin-bottom : 0px;}.fusion-builder-column-0 > .fusion-column-wrapper {padding-top : 0px !important;padding-right : 0px !important;margin-right : calc( 0.013333333333333 * calc( 100% - no ) );padding-bottom : 0px !important;padding-left : 0px !important;margin-left : no;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-0{width:40% !important;order : 0;}.fusion-builder-column-0 > .fusion-column-wrapper {margin-right : calc( 0 * calc( 100% - no ) );margin-left : no;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-0{width:100% !important;order : 0;}.fusion-builder-column-0 > .fusion-column-wrapper {margin-right : no;margin-left : no;}}<\/style><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-flex-container.fusion-builder-row-1{ padding-top : 0px;margin-top : 0px;padding-right : 0px;padding-bottom : 0px;margin-bottom : 0px;padding-left : 0px;}<\/style><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;border-width: 0px 0px 0px 0px;border-color:#e2e2e2;border-style:solid;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_3 1_3 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 30px 0px 0px 0px;\"><style type='text\/css'>.reading-box-container-1 .element-bottomshadow:before,.reading-box-container-1 .element-bottomshadow:after{opacity:0.7;}<\/style><div class=\"fusion-reading-box-container reading-box-container-1 fusion-animated\" data-animationType=\"fadeInLeft\" data-animationDuration=\"0.3\" data-animationOffset=\"top-into-view\" style=\"margin-top:30px;margin-bottom:30px;\"><div class=\"reading-box\" style=\"background-color:#ffffff;border-width:5px;border-color:#ffffff;border-left-width:5px;border-left-color:var(--primary_color);border-style:solid;\"><h2>El TEAC asesta un nuevo castigo a las empresas familiares<\/h2><div class=\"reading-box-description fusion-reading-box-additional\">30\/01\/2025<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-1{width:33.333333333333% !important;margin-top : 0px;margin-bottom : 20px;}.fusion-builder-column-1 > .fusion-column-wrapper {padding-top : 30px !important;padding-right : 0px !important;margin-right : 5.76%;padding-bottom : 0px !important;padding-left : 0px !important;margin-left : 5.76%;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-1{width:33.333333333333% !important;order : 0;}.fusion-builder-column-1 > .fusion-column-wrapper {margin-right : 5.76%;margin-left : 5.76%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-1{width:100% !important;order : 0;margin-top : 0px;margin-bottom : 0px;}.fusion-builder-column-1 > .fusion-column-wrapper {padding-top : 0px !important;margin-right : 1.92%;margin-left : 1.92%;}}<\/style><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_2_3 2_3 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 75px 0px 0px 0px;\"><div class=\"fusion-text fusion-text-1\"><p>El Tribunal Econ\u00f3mico Administrativo Central (TEAC) ha establecido que las funciones realizadas por una persona f\u00edsica como representante de una sociedad matriz, que a su vez act\u00faa como administradora de otra sociedad, no se consideran parte de sus funciones como administradora de la matriz. Por lo tanto, la compensaci\u00f3n por estas funciones de representaci\u00f3n es una &#8220;operaci\u00f3n vinculada a valor de mercado&#8221; y deber\u00e1 tributar de manera separada por ambos roles.<\/p>\n<p>Este criterio podr\u00eda implicar un coste fiscal significativo para las empresas familiares, afectando especialmente a aquellos grupos empresariales que cuenten con una sociedad holding que administre sus filiales, una estructura com\u00fan en multinacionales y grupos familiares.<\/p>\n<p>Mar\u00eda Garc\u00eda Chanz\u00e1, socia de fiscal en Rom\u00e1 Bohorques Tax &amp; Legal, explica que <em>&#8220;el criterio del TEAC obligar\u00e1 a reestructurar los \u00f3rganos de administraci\u00f3n de los grupos de sociedades y a revisar sus pol\u00edticas retributivas&#8221;<\/em>. Hasta ahora, se hab\u00eda considerado que las funciones de representaci\u00f3n de la persona jur\u00eddica administradora estaban exentas de valoraci\u00f3n a precio de mercado, junto con la remuneraci\u00f3n de consejeros y administradores. Seg\u00fan Garc\u00eda Chanz\u00e1, <em>&#8220;la aplicaci\u00f3n de este nuevo criterio supondr\u00e1 dificultades de valoraci\u00f3n debido a la complejidad de encontrar compensaciones comparables entre partes independientes&#8221;<\/em>.<\/p>\n<p>Adem\u00e1s, Garc\u00eda Chanz\u00e1 advierte que <em>&#8220;la regularizaci\u00f3n de esta retribuci\u00f3n podr\u00eda poner en riesgo la exenci\u00f3n en el Impuesto sobre el Patrimonio para las participaciones sociales de los grupos empresariales familiares&#8221;<\/em>. Esto podr\u00eda llevar a que la Administraci\u00f3n limite la aplicaci\u00f3n de los beneficios fiscales asociados a las empresas familiares.<\/p>\n<p><strong>Fuente:<\/strong> <em>Expansi\u00f3n<\/em><\/p>\n<\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-2{width:66.666666666667% !important;margin-top : 0px;margin-bottom : 20px;}.fusion-builder-column-2 > .fusion-column-wrapper {padding-top : 75px !important;padding-right : 0px !important;margin-right : 2.88%;padding-bottom : 0px !important;padding-left : 0px !important;margin-left : 2.88%;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-2{width:66.666666666667% !important;order : 0;}.fusion-builder-column-2 > .fusion-column-wrapper {margin-right : 2.88%;margin-left : 2.88%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-2{width:100% !important;order : 0;margin-top : 0px;margin-bottom : 0px;}.fusion-builder-column-2 > .fusion-column-wrapper {padding-top : 0px !important;margin-right : 1.92%;padding-bottom : 0px !important;margin-left : 1.92%;}}<\/style><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-flex-container.fusion-builder-row-2{ padding-top : 0px;margin-top : 0px;padding-right : 0px;padding-bottom : 0px;margin-bottom : 0px;padding-left : 0px;}<\/style><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":19780,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[81],"tags":[],"class_list":["post-19767","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-juridico-zh-hans"],"_links":{"self":[{"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/posts\/19767","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/comments?post=19767"}],"version-history":[{"count":3,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/posts\/19767\/revisions"}],"predecessor-version":[{"id":19789,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/posts\/19767\/revisions\/19789"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/media\/19780"}],"wp:attachment":[{"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/media?parent=19767"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/categories?post=19767"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/tags?post=19767"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}