{"id":6882,"date":"2022-07-15T03:51:39","date_gmt":"2022-07-15T01:51:39","guid":{"rendered":"https:\/\/www.pkf-attest.es\/asesoramiento-legal-y-fiscal\/servicios\/empresa-familiar\/"},"modified":"2026-09-15T10:00:17","modified_gmt":"2026-09-15T08:00:17","slug":"family-businesses-and-estates","status":"publish","type":"page","link":"https:\/\/www.pkf-attest.es\/asesoramiento-legal-y-fiscal\/en\/services\/family-businesses-and-estates\/","title":{"rendered":"Family businesses and estates"},"content":{"rendered":"\n<div class=\"banner-interior\" style=\"background-image:url('https:\/\/www.pkf-attest.es\/asesoramiento-legal-y-fiscal\/wp-content\/uploads\/sites\/5\/2022\/07\/empresa-familiar.jpg');\">\n    <div data-aos=\"fade-right\" class=\"banner-interior-center\">\n\t<svg version=\"1.1\" id=\"Layer_1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" x=\"0px\" y=\"0px\"\n\t\t\t\t\tviewBox=\"0 0 645 1012\" style=\"enable-background:new 0 0 645 1012;\" xml:space=\"preserve\">\n\t\t\t\t\t\t<polygon style=\"fill: #00b5e5;\" class=\"st0\" points=\"0,0 0.5,1012 73.8,1012 645,354.8 643.4,0 \"\/>\n\t\t\t\t\t<\/svg>\n        <h1>Family businesses and estates<\/h1>\n    <\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-genesis-blocks-gb-columns gb-slate-section-accordion-and-text gb-slate-section-text-accordion gb-layout-columns-2 gb-2-col-wideleft gb-has-custom-background-color gb-columns-center alignfull\" style=\"padding-top:4em;padding-right:1em;padding-bottom:4em;padding-left:1em;background-color:#ffffff\"><div class=\"gb-layout-column-wrap gb-block-layout-column-gap-3 gb-is-responsive-column\" style=\"max-width:1200px\">\n<div class=\"wp-block-genesis-blocks-gb-column gb-block-layout-column\"><div class=\"gb-block-layout-column-inner\">\n<h2 class=\"wp-block-heading has-text-color\" id=\"h-empresa-familiar-y-patrimonios\" style=\"color:#0f3780\">Family businesses and estates<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"has-text-color has-link-color wp-elements-1 wp-block-paragraph\" style=\"color:#000000\">Family businesses represent more than 80% of the total number of companies operating in Spain, and for this reason they require a special involvement on the part of the professionals of the Legal and Tax area of PKF Attest. A large part of our clients are family businesses, so we have first-hand knowledge of their specialties, and we have top-level professionals who can advise on the different spheres of relations of this type of companies:<\/p>\n\n\n\n<p class=\"has-text-color has-link-color wp-elements-2 wp-block-paragraph\" style=\"color:#000000\">> in the family business itself,<\/p>\n\n\n\n<p class=\"has-text-color has-link-color wp-elements-3 wp-block-paragraph\" style=\"color:#000000\">> in the relationship of ownership with the company and its managers, and<\/p>\n\n\n\n<p class=\"has-text-color has-link-color wp-elements-4 wp-block-paragraph\" style=\"color:#000000\">> in the relations between the owner family<\/p>\n\n\n\n<p class=\"has-text-color has-link-color wp-elements-5 wp-block-paragraph\" style=\"color:#000000\">Our tax and legal advisors advise the ownership and managers of the family business to ensure its preservation, so that the family legacy can reach the next generation in the same or better conditions. To this end, we work on figures specific to this type of company, such as the preparation of a family protocol, revision of the bylaws to adapt them to the particularities of this type of company, organization and advice on both the family board and the board of directors, or the preparation of the testamentary dispositions of the property.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<section id=\"\" class=\"bannerinterior-izda\">\n    <div class=\"container-left\">\n        <div class=\"content-left\">\n            <div class=\"content-left-color\" style=\"zoom: 1;\">\n                                    <h2 class=\"title-left\" style=\"color:#ffffff\">Our value proposition<\/h2>\n                                                    <p class=\"text-left\" style=\"color:#ffffff\">We guarantee a professional and excellent service, solving any complex problem that may occur in your company.<\/p>\n                                            <\/div>\n        <\/div>\n        <div class=\"container-left-bg\" style=\"background-color:#202945\"><\/div>\n    <\/div>\n    <div class=\"container-right-img\" style=\"background-image: url(https:\/\/www.pkf-attest.es\/asesoramiento-legal-y-fiscal\/wp-content\/uploads\/sites\/5\/2022\/08\/pkf-attest-valor-anadido3.jpg);\"><\/div>\n<\/section>\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-genesis-blocks-gb-column gb-block-layout-column\"><div class=\"gb-block-layout-column-inner\">\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.pkf-attest.es\/asesoramiento-legal-y-fiscal\/en\/services\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u2190 Back to Services<\/a><\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading has-text-color\" style=\"color:#0f3780;font-style:normal;font-weight:600\">Contact us at<\/h3>\n\n\n\n<div class=\"contentsSliderHome content-sliderFichaPersona\">\n    <!-- slider -->\n    <div class=\"Modern-sliderFichaPersona\">\n        <!-- Item -->\n\n                    <article aria-label=\"General information about Ram\u00f3n Madariaga\" class=\"people-box\" id=\"\">\n                <!-- Image -->\n                <div class=\"person-img\">\n                                            <img loading=\"lazy\" decoding=\"async\" width=\"320\" height=\"240\" alt=\"Ram\u00f3n Madariaga\" src=\"https:\/\/www.pkf-attest.es\/asesoramiento-legal-y-fiscal\/wp-content\/uploads\/sites\/5\/2022\/08\/Ramon-Madariaga.png\" class=\"attachment-people_thumb size-people_thumb entered lazyloaded\" alt=\"\" data-lazy-srcset=\"https:\/\/www.pkf-attest.es\/asesoramiento-legal-y-fiscal\/wp-content\/uploads\/sites\/5\/2022\/08\/Ramon-Madariaga.png 320w, https:\/\/www.pkf-attest.es\/asesoramiento-legal-y-fiscal\/wp-content\/uploads\/sites\/5\/2022\/08\/Ramon-Madariaga.png 300w, https:\/\/www.pkf-attest.es\/asesoramiento-legal-y-fiscal\/wp-content\/uploads\/sites\/5\/2022\/08\/Ramon-Madariaga.png 120w\" sizes=\"auto, (max-width: 320px) 100vw, 320px\" \/><\/noscript>\n\n                                    <\/div>\n                <!-- Name and Position -->\n                <div class=\"person-namepos\">\n                    <!-- Name -->\n                    <h2 class=\"person-name weight600 uplow link-grey to-teal-alt\"><a href=\"\/\">Ram\u00f3n Madariaga<\/a><\/h2>\n                    <!-- Position -->\n                    <h3 class=\"person-pos grey weight300 uplow\">Partner <\/h3>\n\n                <\/div>\n                <!-- Quicklinks -->\n                <div class=\"people-links-wrap\">\n                    <div class=\"people-links border-teal-alt link-grey to-teal-alt f-row t-ctr\">\n                        <!-- Email -->\n                        <a href=\"mailto:rmadariaga@pkf-attest.es \"><svg class=\"svg-inline--fa fa-envelope fa-w-16 faico\" 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aria-label=\"General information about Carlos Palomino\" class=\"people-box\" id=\"\">\n                <!-- Image -->\n                <div class=\"person-img\">\n                                            <img loading=\"lazy\" decoding=\"async\" width=\"320\" height=\"240\" alt=\"Carlos Palomino\" src=\"https:\/\/www.pkf-attest.es\/asesoramiento-legal-y-fiscal\/wp-content\/uploads\/sites\/5\/2022\/08\/Carlos_Palomino.png\" class=\"attachment-people_thumb size-people_thumb entered lazyloaded\" alt=\"\" data-lazy-srcset=\"https:\/\/www.pkf-attest.es\/asesoramiento-legal-y-fiscal\/wp-content\/uploads\/sites\/5\/2022\/08\/Carlos_Palomino.png 320w, https:\/\/www.pkf-attest.es\/asesoramiento-legal-y-fiscal\/wp-content\/uploads\/sites\/5\/2022\/08\/Carlos_Palomino.png 300w, https:\/\/www.pkf-attest.es\/asesoramiento-legal-y-fiscal\/wp-content\/uploads\/sites\/5\/2022\/08\/Carlos_Palomino.png 120w\" sizes=\"auto, (max-width: 320px) 100vw, 320px\" \/><\/noscript>\n\n                                    <\/div>\n                <!-- Name and Position -->\n                <div class=\"person-namepos\">\n                    <!-- Name -->\n                    <h2 class=\"person-name weight600 uplow link-grey to-teal-alt\"><a href=\"\/\">Carlos Palomino<\/a><\/h2>\n                    <!-- Position -->\n                    <h3 class=\"person-pos grey weight300 uplow\">Partner <\/h3>\n\n                <\/div>\n                <!-- Quicklinks -->\n                <div class=\"people-links-wrap\">\n                    <div class=\"people-links border-teal-alt link-grey to-teal-alt f-row t-ctr\">\n                        <!-- Email -->\n                        <a href=\"mailto:cpalomino@pkf-attest.es \"><svg class=\"svg-inline--fa fa-envelope fa-w-16 faico\" width=\"14\" aria-hidden=\"true\" focusable=\"false\" data-prefix=\"fas\" data-icon=\"envelope\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" data-fa-i2svg=\"\">\n                                <path fill=\"currentColor\" d=\"M502.3 190.8c3.9-3.1 9.7-.2 9.7 4.7V400c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V195.6c0-5 5.7-7.8 9.7-4.7 22.4 17.4 52.1 39.5 154.1 113.6 21.1 15.4 56.7 47.8 92.2 47.6 35.7.3 72-32.8 92.3-47.6 102-74.1 131.6-96.3 154-113.7zM256 320c23.2.4 56.6-29.2 73.4-41.4 132.7-96.3 142.8-104.7 173.4-128.7 5.8-4.5 9.2-11.5 9.2-18.9v-19c0-26.5-21.5-48-48-48H48C21.5 64 0 85.5 0 112v19c0 7.4 3.4 14.3 9.2 18.9 30.6 23.9 40.7 32.4 173.4 128.7 16.8 12.2 50.2 41.8 73.4 41.4z\"><\/path>\n                            <\/svg><!-- <span class=\"faico fas fa-envelope \"><\/span> Font Awesome fontawesome.com --><\/a>\n                        <!-- Phone -->\n                        <a href=\"tel:944 243 024\"><svg class=\"svg-inline--fa fa-phone fa-w-16 faico\" width=\"14\" aria-hidden=\"true\" focusable=\"false\" data-prefix=\"fas\" data-icon=\"phone\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" data-fa-i2svg=\"\">\n                                <path fill=\"currentColor\" d=\"M493.4 24.6l-104-24c-11.3-2.6-22.9 3.3-27.5 13.9l-48 112c-4.2 9.8-1.4 21.3 6.9 28l60.6 49.6c-36 76.7-98.9 140.5-177.2 177.2l-49.6-60.6c-6.8-8.3-18.2-11.1-28-6.9l-112 48C3.9 366.5-2 378.1.6 389.4l24 104C27.1 504.2 36.7 512 48 512c256.1 0 464-207.5 464-464 0-11.2-7.7-20.9-18.6-23.4z\"><\/path>\n                            <\/svg><!-- <span class=\"faico fas fa-phone \"><\/span> Font Awesome fontawesome.com --><\/a>\n                        <!-- Link -->\n                        <a href=\"https:\/\/www.linkedin.com\/in\/carlos-palomino-776b42166\/\"><span class=\"line-pad size13 upper p-rel\">Linkedin<\/span><\/a>\n                    <\/div>\n                <\/div>\n            <\/article>\n        \n\n\n\n\n    <\/div>\n<\/div>\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading has-text-color\" id=\"h-actualidad\" style=\"color:#0f3780\"><strong>News<\/strong><\/h3>\n\n\n\n\n<div class=\"contentsSliderHome contentsSliderHome_6882\">\n  <!-- slider -->\n  <!--<div class=\"Modern-SliderNovedades Modern-SliderNovedadesUnitarias\"> -->\n  <div class=\"Modern-SliderNovedades Modern-SliderNovedadesUnitarias\">\n    <!-- Item -->\n    \n        <div class=\"item slickCarrusel\" style=\"background-image: url('https:\/\/www.pkf-attest.es\/asesoramiento-legal-y-fiscal\/wp-content\/uploads\/sites\/5\/2022\/09\/requisitos-de-los-modelos-de-estados-reservados-en-materia-de-conducta-1-600x338.jpg') !important; background-size: cover; background-position: center center; min-height: 460px; margin: 0px 0px;\">\n          <div class=\"img-fill\">\n            <svg version=\"1.1\" id=\"Layer_1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" x=\"0px\" y=\"0px\" viewBox=\"0 0 645 1012\" style=\"enable-background:new 0 0 645 1012;\" xml:space=\"preserve\">\n              <polygon style=\"fill: #75b21f;\" class=\"st0\" points=\"0,0 0.5,1012 73.8,1012 645,354.8 643.4,0 \"><\/polygon>\n            <\/svg>\n            <div class=\"info\">\n              <span class=\"tituloNovedad\">\n                <h3>Law 16\/2022, of September 5, 2022, on bankruptcy reform. Published in the Official State Gazette of September 6, 2022<\/h3>\n              <\/span>\n            <\/div>\n            <div class=\"btnLeerMas\">\n              <p class=\"post-excerpt_more-text\">\n                <a class=\"post-excerpt__more-link\" href=\"https:\/\/www.pkf-attest.es\/asesoramiento-legal-y-fiscal\/en\/noticias\/ley-16-2022-de-5-de-septiembre-de-reforma-concursal-publicada-en-el-boe-de-6-de-septiembre-2022%ef%bf%bc\/\">Ver m\u00e1s<\/a>\n              <\/p>\n            <\/div>\n          <\/div>\n        <\/div>\n    \n        <div class=\"item slickCarrusel\" style=\"background-image: url('https:\/\/www.pkf-attest.es\/asesoramiento-legal-y-fiscal\/wp-content\/uploads\/sites\/5\/2022\/08\/asesoramiento-grandes-patrimonios-600x338.jpg') !important; background-size: cover; background-position: center center; min-height: 460px; margin: 0px 0px;\">\n          <div class=\"img-fill\">\n            <svg version=\"1.1\" id=\"Layer_1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" x=\"0px\" y=\"0px\" viewBox=\"0 0 645 1012\" style=\"enable-background:new 0 0 645 1012;\" xml:space=\"preserve\">\n              <polygon style=\"fill: #75b21f;\" class=\"st0\" points=\"0,0 0.5,1012 73.8,1012 645,354.8 643.4,0 \"><\/polygon>\n            <\/svg>\n            <div class=\"info\">\n              <span class=\"tituloNovedad\">\n                <h3>Consulta Vinculante V1401-22, dated June 15, 2022 of the Subdirecci\u00f3n General de Impuestos sobre el Consumo (General Directorate of Consumption Taxes)<\/h3>\n              <\/span>\n            <\/div>\n            <div class=\"btnLeerMas\">\n              <p class=\"post-excerpt_more-text\">\n                <a class=\"post-excerpt__more-link\" href=\"https:\/\/www.pkf-attest.es\/asesoramiento-legal-y-fiscal\/en\/noticias\/consulta-vinculante-v1401-22-de-15-de-junio-de-2022-de-la-subdireccion-general-de-impuestos-sobre-el-consumo\/\">Ver m\u00e1s<\/a>\n              <\/p>\n            <\/div>\n          <\/div>\n        <\/div>\n    \n        <div class=\"item slickCarrusel\" style=\"background-image: url('https:\/\/www.pkf-attest.es\/asesoramiento-legal-y-fiscal\/wp-content\/uploads\/sites\/5\/2022\/09\/regimen-fiscal-de-las-entidades-sin-fines-lucrat-600x338.jpg') !important; background-size: cover; background-position: center center; min-height: 460px; margin: 0px 0px;\">\n          <div class=\"img-fill\">\n            <svg version=\"1.1\" id=\"Layer_1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" x=\"0px\" y=\"0px\" viewBox=\"0 0 645 1012\" style=\"enable-background:new 0 0 645 1012;\" xml:space=\"preserve\">\n              <polygon style=\"fill: #75b21f;\" class=\"st0\" points=\"0,0 0.5,1012 73.8,1012 645,354.8 643.4,0 \"><\/polygon>\n            <\/svg>\n            <div class=\"info\">\n              <span class=\"tituloNovedad\">\n                <h3> Tax News of Norma Foral 8\/2022, of July 20<\/h3>\n              <\/span>\n            <\/div>\n            <div class=\"btnLeerMas\">\n              <p class=\"post-excerpt_more-text\">\n                <a class=\"post-excerpt__more-link\" href=\"https:\/\/www.pkf-attest.es\/asesoramiento-legal-y-fiscal\/en\/noticias\/norma-foral-8-2022-de-20-de-julio-novedades-tributarias\/\">Ver m\u00e1s<\/a>\n              <\/p>\n            <\/div>\n          <\/div>\n        <\/div>\n    \n        <div class=\"item slickCarrusel\" style=\"background-image: url('https:\/\/www.pkf-attest.es\/asesoramiento-legal-y-fiscal\/wp-content\/uploads\/sites\/5\/2022\/07\/grandes-patrimonios-legal-fiscal-600x338.jpg') !important; background-size: cover; background-position: center center; min-height: 460px; margin: 0px 0px;\">\n          <div class=\"img-fill\">\n            <svg version=\"1.1\" id=\"Layer_1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" x=\"0px\" y=\"0px\" viewBox=\"0 0 645 1012\" style=\"enable-background:new 0 0 645 1012;\" xml:space=\"preserve\">\n              <polygon style=\"fill: #75b21f;\" class=\"st0\" points=\"0,0 0.5,1012 73.8,1012 645,354.8 643.4,0 \"><\/polygon>\n            <\/svg>\n            <div class=\"info\">\n              <span class=\"tituloNovedad\">\n                <h3>PKF Attest advisor in the sale of Fervilor Michels and Balsapack Hispania to Innometal<\/h3>\n              <\/span>\n            <\/div>\n            <div class=\"btnLeerMas\">\n              <p class=\"post-excerpt_more-text\">\n                <a class=\"post-excerpt__more-link\" href=\"https:\/\/www.pkf-attest.es\/asesoramiento-legal-y-fiscal\/en\/noticias\/pkf-attest-asesor-en-la-venta-de-fervilor-michels-y-balsapack-hispania-a-innometal\/\">Ver m\u00e1s<\/a>\n              <\/p>\n            <\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-genesis-blocks-gb-columns gb-layout-columns-1 gb-1-col-equal gb-has-custom-background-color gb-columns-center\" style=\"padding-top:50px;padding-right:40px;padding-bottom:40px;padding-left:40px;background-color:#f1f1f1\"><div class=\"gb-layout-column-wrap gb-block-layout-column-gap-2 gb-is-responsive-column\" style=\"max-width:1200px\">\n<div class=\"wp-block-genesis-blocks-gb-column gb-block-layout-column gb-is-vertically-aligned-center\"><div class=\"gb-block-layout-column-inner\">\n<h2 class=\"wp-block-heading has-text-align-center has-text-color\" id=\"h-contacta-con-nosotros\" style=\"color:#202945\">Contact with us<\/h2>\n\n\n\n<p class=\"has-text-align-center has-text-color wp-block-paragraph\" style=\"color:#202945;font-size:16px\">Send us your inquiry and our team of experts will get back to you as soon as possible.<\/p>\n\n\n\n<div class=\"wp-block-genesis-blocks-gb-columns gb-layout-columns-5 gb-5-col-equal gb-columns-center\"><div class=\"gb-layout-column-wrap gb-block-layout-column-gap-0 gb-is-responsive-column\" style=\"max-width:1200px\">\n<div class=\"wp-block-genesis-blocks-gb-column gb-block-layout-column\"><div class=\"gb-block-layout-column-inner\">\n<p class=\"wp-block-paragraph\"><\/p>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-genesis-blocks-gb-column gb-block-layout-column\"><div class=\"gb-block-layout-column-inner\">\n<p class=\"wp-block-paragraph\"><\/p>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-genesis-blocks-gb-column gb-block-layout-column\"><div class=\"gb-block-layout-column-inner\" style=\"text-align:center\">\n<figure class=\"blockbuttom\">\n<div class=\"\">\n\t<a class=\"button\" style=\"color:#00b5e5; 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