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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
Una sociedad de alquiler de viviendas consulta si su escisión total para repartir patrimonio entre hijos cumple los requisitos de neutralidad en el IS y qué efectos tiene en IVA, ITPAJD e IIVTNU. La DGT señala que podría acogerse al régimen especial de IS si se cumplen los requisitos mercantiles y no hay fraude, pero la operación estará sujeta a IVA por no constituir una unidad económica autónoma.
The tax team reviews your specific situation.
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