Oslo (V M )

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Las empresas familiares configuran en su mayor parte el tejido empresarial de este país. Ellas generan la mayor parte del PIB y del empleo privado y poseen una perspectiva a largo plazo que las dota de mayor capacidad para superar periodos de crisis económicas, como las sufridas. A pesar de ello, tanto en España como en Europa, existe una elevada tasa de mortalidad empresarial asociada al relevo generacional, que incide gravemente en las familias, en los trabajadores y en la propia sociedad. En esta presentación tratamos el problema de la sucesión de la empresa y del patrimonio del empresario, desde la perspectiva de la continuidad de la compañía, incidiendo en aspectos tan importantes como son las relaciones familiares y sociales. Asimismo se comentarán aquellas herramientas que nos dota la normativa civil, fiscal y mercantil vigente y que puedan facilitar este tránsito hacia la nueva generación. 01. Introducción. El papel de la Empresa Familiar en Cataluña 02. Aspectos civiles del testamento del empresario 03. Relevancia fiscal del testamento 04. Reducción por transmisión de la Empresa Familiar 05. El Impuesto sobre el Patrimonio 06. Aspectos fiscales del testamento 07. Reducciones Mortis Causa en Catalunya 08. Reducciones Inter-Vivos en Catalunya 09. Reducción por la adquisición de bienes y derechos empresa o negocio profesional por título M-C 10. Reducción por la adquisición de empresa o negocio profesional I-V 11. Reducción por adquisición de participaciones en entidades M-C 12. Reducción por adquisición de participaciones en entidades I-V 13. Cuestiones a tener en cuenta en la planificación fiscal de la sucesión de la empresa 14. El Protocolo Familiar como instrumento de cambio generacional 15. Conclusiones

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