Private wealth
What a family holding company in Spain is and when it makes sense in 2026: the 95% dividend exemption (art. 21 LIS), share exchanges and non-cash contributions, valid economic reasons, wealth tax and a worked example.
14 min read
Private wealth
Spain's exit tax in 2026: who pays it (10 of 15 years resident and shares above €4M or €1M), how holdings are valued, the tax rate, which return it goes on, the Form 113 option for EU moves and a worked example.
15 min read
Private wealth
Spain's family business exemption in 2026: wealth tax conditions (5% or 20%, management and over 50% of earned income), the proportional exemption, 95% inheritance and gift tax relief, the donor's income tax, regional rules and a worked example.
14 min read
Private wealth
How gifts from parents to children are taxed in Spain in 2026: regional gift tax for the child, the parents' capital gains tax, the municipal plusvalía, a 15-region table and a worked example with a flat and cash in Madrid and Catalonia.
14 min read
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