{"id":19801,"date":"2024-06-21T08:09:28","date_gmt":"2024-06-21T07:09:28","guid":{"rendered":"\/?p=19801"},"modified":"2025-12-04T10:30:52","modified_gmt":"2025-12-04T09:30:52","slug":"patrimonial-companies-in-the-face-of-tax-reform-by-asier-guezuraga","status":"publish","type":"post","link":"https:\/\/www.euskaltax.com\/en\/actualidad\/articulos-juridicos-en\/patrimonial-companies-in-the-face-of-tax-reform-by-asier-guezuraga","title":{"rendered":"Patrimonial companies in the face of tax reform, by Asier Guezuraga"},"content":{"rendered":"After more than a decade of applying the special regime applicable to patrimonial companies, and in view of the foreseeable tax reform in the historical territories, Asier Guezuraga, managing partner of Euskaltax, sets out in this article some issues that, in his opinion, should be addressed by the reform in order to incorporate doctrinal criteria into the regulations, fill in some of the gaps, or contribute more effectively to achieving the objective pursued by this tax regime.\r\n\r\nLink to the article: <a href=\"https:\/\/www.euskaltax.com\/assets\/media\/Euskaltax_junio2024.pdf\" target=\"_blank\" rel=\"noopener\">Property companies in the face of tax reform<\/a>","protected":false},"excerpt":{"rendered":"<p>After more than a decade of applying the special regime applicable to patrimonial companies, and in view of the foreseeable tax reform in the historical territories, Asier Guezuraga, managing partner of Euskaltax, sets out in this article some issues that, in his opinion, should be addressed by the reform in order to incorporate doctrinal criteria [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":19550,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[320],"tags":[],"class_list":["post-19801","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articulos-juridicos-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.euskaltax.com\/en\/wp-json\/wp\/v2\/posts\/19801","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.euskaltax.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.euskaltax.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.euskaltax.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.euskaltax.com\/en\/wp-json\/wp\/v2\/comments?post=19801"}],"version-history":[{"count":1,"href":"https:\/\/www.euskaltax.com\/en\/wp-json\/wp\/v2\/posts\/19801\/revisions"}],"predecessor-version":[{"id":19802,"href":"https:\/\/www.euskaltax.com\/en\/wp-json\/wp\/v2\/posts\/19801\/revisions\/19802"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.euskaltax.com\/en\/wp-json\/wp\/v2\/media\/19550"}],"wp:attachment":[{"href":"https:\/\/www.euskaltax.com\/en\/wp-json\/wp\/v2\/media?parent=19801"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.euskaltax.com\/en\/wp-json\/wp\/v2\/categories?post=19801"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.euskaltax.com\/en\/wp-json\/wp\/v2\/tags?post=19801"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}