Tax incentives for Business Angels in Spain

<p>Business Angels have become more important in Spain in the last years, as proved by the different proposals submitted in the Congress between 2005 and 2013. In these proposals Business Angels have been recognized as an alternative source of finance to traditional financing and an important...

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Autor principal:	Marta Montero Simó
Formato:	article
Lenguaje:	EN ES
Publicado:	AECOOP Escuela de Estudios Cooperativos 2013
Materias:	business angels inversores de proximidad incentivos fiscales impuesto sobre la renta de las personas físicas impuesto sobre sociedades deducciones por adquisición de acciones o participaciones Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/632f02982d2a4641ab32e1c3418cd767
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spelling	oai:doaj.org-article:632f02982d2a4641ab32e1c3418cd7672021-11-12T13:14:36ZTax incentives for Business Angels in Spain1135-66181885-803110.5209/rev_REVE.2013.v112.43065https://doaj.org/article/632f02982d2a4641ab32e1c3418cd7672013-11-01T00:00:00Zhttp://revistas.ucm.es/index.php/REVE/article/view/43065https://doaj.org/toc/1135-6618https://doaj.org/toc/1885-8031<p>Business Angels have become more important in Spain in the last years, as proved by the different proposals submitted in the Congress between 2005 and 2013. In these proposals Business Angels have been recognized as an alternative source of finance to traditional financing and an important support for entrepreneurs. In these proposals, different political groups, at different times, have requested a legal framework and tax incentives for Business Angels.</p> <p>This article has three parts. In the first part, describes the long way to the recognition of tax incentives on the part of the State, to the Business Angels in the Income Tax, as it emerges from the draft Bill to support entrepreneurs and their internationalization of July of 2013.</p> <p>In the second part analyzes the treatment received by these investments in the Corporation Tax, Property Tax and Inheritance Tax. Finally, the third part deepens in Income Tax, focusing especially on the deductions, approved by Autonomus Communities for acquisition of shares.</p>Marta Montero SimóAECOOP Escuela de Estudios Cooperativosarticlebusiness angelsinversores de proximidadincentivos fiscalesimpuesto sobre la renta de las personas físicasimpuesto sobre sociedadesdeducciones por adquisición de acciones o participacionesEconomics as a scienceHB71-74ENESRevista de Estudios Cooperativos, Vol 112, Iss 0, Pp 213-239 (2013)
institution	DOAJ
collection	DOAJ
language	EN ES
topic	business angels inversores de proximidad incentivos fiscales impuesto sobre la renta de las personas físicas impuesto sobre sociedades deducciones por adquisición de acciones o participaciones Economics as a science HB71-74
spellingShingle	business angels inversores de proximidad incentivos fiscales impuesto sobre la renta de las personas físicas impuesto sobre sociedades deducciones por adquisición de acciones o participaciones Economics as a science HB71-74 Marta Montero Simó Tax incentives for Business Angels in Spain
description	<p>Business Angels have become more important in Spain in the last years, as proved by the different proposals submitted in the Congress between 2005 and 2013. In these proposals Business Angels have been recognized as an alternative source of finance to traditional financing and an important support for entrepreneurs. In these proposals, different political groups, at different times, have requested a legal framework and tax incentives for Business Angels.</p> <p>This article has three parts. In the first part, describes the long way to the recognition of tax incentives on the part of the State, to the Business Angels in the Income Tax, as it emerges from the draft Bill to support entrepreneurs and their internationalization of July of 2013.</p> <p>In the second part analyzes the treatment received by these investments in the Corporation Tax, Property Tax and Inheritance Tax. Finally, the third part deepens in Income Tax, focusing especially on the deductions, approved by Autonomus Communities for acquisition of shares.</p>
format	article
author	Marta Montero Simó
author_facet	Marta Montero Simó
author_sort	Marta Montero Simó
title	Tax incentives for Business Angels in Spain
title_short	Tax incentives for Business Angels in Spain
title_full	Tax incentives for Business Angels in Spain
title_fullStr	Tax incentives for Business Angels in Spain
title_full_unstemmed	Tax incentives for Business Angels in Spain
title_sort	tax incentives for business angels in spain
publisher	AECOOP Escuela de Estudios Cooperativos
publishDate	2013
url	https://doaj.org/article/632f02982d2a4641ab32e1c3418cd767
work_keys_str_mv	AT martamonterosimo taxincentivesforbusinessangelsinspain
_version_	1718430499160981504

Tax incentives for Business Angels in Spain

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