Dr Jordi de Juan, lecturer at the Faculty of Law, has published a book comprising a comprehensive study of the tax issues posed by family businesses. El Estatuto fiscal de la Empresa Familiar (‘The Fiscal Status of Family Businesses’), edited by Aranzadi Thomson Reuters, is a monographic publication that presents De Juan's research on this matter as director of the UIC Barcelona Bosch Aymerich Family Business Chair.

“The analytical perspective of the complex tax regime governing family businesses is understood from a tax litigation perspective and the legal tensions it has caused", explains the lecturer, who also underlines the importance of family businesses as "cornerstone institutions of our productive economy".

In his book, the author carefully analyses the legal and fiscal implications of family businesses, as outlined under the Spanish Wealth Tax Law, which serves as a basis for designing tax benefits established as part of inheritance and gift tax and personal income tax (IRPF).

De Juan, a tax lawyer, performs a critical analysis of each of these tax benefits and, thanks to his dogmatic background as a jurist, offers a critical assessment of the tax system and proposals for implementing technical improvements.