Today, Diario Financiero newspaper features an analysis by our tax partner, Alex Fischer, on the opportunities that the Reconstruction Law could create for family offices. Among the measures with the greatest impact is the 50% reduction in the gift tax, which, in addition to providing a lower tax burden, permits more efficient wealth planning, as “an early gift (…) allows the returns generated by these assets to accrue directly to the beneficiaries”, along with the new treatment of the First Category Tax credit, which “reduces the overall tax burden on dividends and distributions, increasing project profitability,” and the special regime for certain income derived from residential leases, which “directly benefits those managing real estate structures with qualifying residential properties intended for rental purposes.”
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