Dr Jordi de Juan, director of the Bosch Aymerich Family Business Chair at UIC Barcelona and lecturer in the Faculty of Law, took part in the Congreso Nacional sobre Vivienda y Fiscalidad [National Congress on Housing and Taxation] organised by the University of Cantabria on the 17 October. The congress addressed general issues relating to legal problems in the field of housing, from an economic, social, legal-civil and legal-administrative perspective, with special emphasis on the fiscal aspects.

The presentation made by Dr de Juan was part of the session on the tax aspects of property rental and analysed the tax regime of SOCIMIs [REITs—Real Estate Investment Trusts—in English], defined as an investment instrument, aimed at the rental market, and a very important instrument in economic practice, both nationally and internationally, which has certain singularities in its tax regime.

After analysing certain aspects of corporate matters, the lawyer went into the tax peculiarities of these companies for corporate tax purposes and dealt with the different controversies that arise in tax practice. 

Likewise, the lawyer and director of the chair recalled the usefulness of these entities in the framework of business families, in which part of the members participate in the management and others that do not, limiting themselves to receiving dividends. “In these cases, SOCIMIs present themselves as a very favourable option, facilitating corporate peace and obtaining optimal taxation,” said Dr de Juan in his presentation.

The Bosch Aymerich Family Business Chair was created with the aim of studying in depth, from a legal perspective, the problems of succession in family businesses and with the objective of proposing legal reforms that contribute to strengthening the legal status of family businesses, paying special attention to the complexity of the phenomenon of succession.