Partner-attended · reply within 24 business hours
Language
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Expert analysis and market trends.
Periodic analysis and technical documents
Practical tools for informed decision-making.
Enter a reference (BOE-A-2026-...), a regulation, or a topic. 99 results.
Dissolution of community of property generates capital gain if allocation exceeds ownership share
V5359-26
Fiscal benefits for disability pension plans not applicable to general pension contributions
V5010-26
Loan participation forgiveness between group companies recorded as distribution and capital contribution
V0784-26
Division of community property without excess quota generates no patrimonial gain or loss
V2487-25
Factual separation does not allow retroactive tax declaration of legal separation
V1840-25
Forgiveness of lease debt is not a deductible expense and must be valued at market value
V2391-24
Forgiveness of an intercompany loan within a coordination group does not generate tax income or expenses
V1849-24
Granting a call option and its subsequent exercise result in two distinct changes to assets
V1835-24
Convertible bonds treated as liabilities for tax purposes; issuance costs deductible via amortisation
V1470-24
The person with a disability is the owner of assets and rights within a protected estate established under Catalan civil law
V1289-24
Transfer of property following divorce taxed as self-consumption for VAT and business income for IRPF
V0597-24
V0032-24
Merger of a wholly-owned subsidiary allows for tax neutrality and carryover of tax loss carryforwards under certain conditions
V3198-23
The nullity of contributions to pension plans has no tax effects if vested rights are maintained
V2241-23
The forgiveness of a debt between companies with the same shareholders does not generate tax income if treated accounting-wise as a contribution
V1857-23
The payment of third-party debts due to derivative liability constitutes a credit right and not a deductible expense
V1856-23
The period for applying the 40% reduction to pension plans is determined by the moment the contingency occurs (including early collection)
V1653-23
Retirement contingency for the 40% reduction is deemed to occur upon total retirement if no prior payments were made
V1615-23
Allocation of assets exceeding ownership share in dissolution of community property generates capital gain or loss
V0470-23
Joint ownership of a 'not-to-order' account does not determine money ownership or constitute an automatic gift
V2605-22
Pension plan rights cannot be transferred to a PIAS or SIALP without tax implications
V2411-22
Reinvestment exemption may apply if the sold property was the main residence in the two years prior to transfer
V1799-22
Expenses assumed by a sibling using a property owned by other siblings are considered income from real estate capital
V1681-22
Voluntary revaluation of real estate has no tax effects for Corporate Income Tax
V1504-22
Contributions of assets to a trust have no tax effects in Spain as it is not a recognised legal entity
V1454-22
Level III dependency status does not automatically prove a disability level for Income Tax purposes
V0329-22
Refund of advance payments is not a capital gain, while compensatory interest is taxed as such
V0013-22
Voluntary revaluation of inventories is not included in the Corporate Tax taxable base
V2403-21
Partial spin-off without special regime requires market value integration and exemption under Art. 21 LIS if conditions met
V1895-21
Mortgage debt cancellation via life insurance may result in capital gains
V1014-21
A capital gain or loss is generated if the adjudication of the common property exceeds the ownership share
V0751-21
Withdrawing and redepositing cash into a bank account does not constitute income for Personal Income Tax (IRPF)
V0306-21
Capital reduction to zero with simultaneous increase does not generate income for Personal Income Tax if no contributions are returned
V3574-20
Capital reduction to offset company losses does not generate capital gains or losses for the shareholder
V3594-20
Re-depositing previously withdrawn cash does not constitute income for Personal Income Tax (IRPF)
V3522-20
Transferring savings obtained abroad does not constitute a taxable event for Personal Income Tax
V3452-20
Withdrawal and re-deposit of own cash does not constitute taxable income for IRPF
V3325-20
Non-resident tourists may claim VAT refunds directly from suppliers or through authorised collaborating entities
V2743-20
Taxpayers cannot claim third-party assistance for IRPF solely based on Grade I dependency status
V1520-20
Contributions of assets to a trust have no tax effects in Spain; subsequent transfers are subject to ISD
V0970-20
Write-off of equity instruments to absorb losses does not affect Corporate Income Tax taxable base
V0194-20
Main residence tax relief and interest deductions remain applicable following loan consolidation
V2781-19
Civil companies with commercial purposes and fiscal legal personality are subject to Corporate Tax
V2707-19
99% discount on university public fees has no impact on Personal Income Tax
V2202-19
Depositing cash into a bank account does not, in principle, have tax implications for Personal Income Tax
V1320-19
Joint account ownership does not determine money ownership or equal distribution
V1076-19
Voluntary property revaluations have no tax effects for Corporate Income Tax
V0348-19
Lease with an option to purchase generates two distinct capital alterations in Personal Income Tax
V3065-18
Withdrawing cash from an account to make payments has no implications for Personal Income Tax
V3064-18
Deadline for applying the 40% reduction to pension plans for retirement contingencies in 2014
V2802-18
Capital gains or losses arise if assets allocated in community property dissolution exceed ownership shares
V2772-18
A civil society engaged in timber management is subject to Corporate Tax
V1128-18
Contributions of assets to a trust generally do not have tax effects in Spain
V0817-18
Changes in SWAP value as hedge accounting do not affect taxable base if recorded in equity
V3004-17
Court-ordered university expenses may be treated as maintenance annuities for Personal Income Tax (IRPF)
V2353-17
Gains from selling an Ecuador property are taxable in Spain as worldwide income
V2036-17
The receipt of money for subsequent return is not subject to Personal Income Tax, Transfer Tax, or Stamp Duty as it constitutes a deposit
V1964-17
Non-reimbursable contributions from a parent company to subsidiaries are not eliminated in tax consolidation if ownership is 100%
V1790-17
Transfer of assets due to change of residence has no tax implications for Personal Income Tax
V0908-17
Public domain concessions on land are considered real estate for tax purposes
V0322-17
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Auto-detected from the page you are viewing.
Check the privacy box to submit
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
No cost · no commitment · cancel up to 24h in advance
Reschedule · Cancel
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two — a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
A partner calls directly · Same day if requested
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.