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. 47 results.
Exemption depends on date risks and benefits are transferred
V5184-26
Requirements for the exemption on the transfer of shares and exclusion of holding companies
V5078-26
Possibility of applying transmission exemption to contingent price
V0062-26
Exemption on the transfer of shares requires the entity not to be a holding company or for income to be limited to undistributed profits
V0863-23
Exemption for transfer of shares may apply if conditions met
V2543-22
Exemption from corporate tax on share transfer depends on the recipient entity not being a patrimonial entity
V2353-21
Partial spin-off without special regime requires market value integration and exemption under Art. 21 LIS if conditions met
V1895-21
Exemption on the transfer of shares may apply if the investee entity carries out an economic activity
V3061-20
Exemption applies only to undistributed profits if the holding company is a patrimonial entity
V2100-20
Requisitos para la exención por transmisión de participaciones según el artículo 21 de la LIS
V0274-20
Requirements for the exemption on the transfer of holdings pursuant to Article 21 of the LIS
V2988-19
Exemption on transfer of shares may be limited if the investee company is a patrimonial entity
V2461-19
Exemption on the transfer of shares does not apply to income generated while the entity is classified as a holding company
V2114-19
Análisis de la aplicación de la exención por transmisión de participaciones según el artículo 21 de la LIS
V1135-19
Requirements for the application of the exemption under Article 21 of the LIS in the transfer of holdings
V2508-18
Requisitos para la aplicación de la exención por transmisión de participaciones según el art. 21 de la LIS
V2196-18
Possibility of applying participation transfer exemption and special reorganisation regime under certain conditions
V1822-18
Possibility of applying the exemption under Article 21 of the LIS in the transfer of shares upon fulfillment of its requirements
V3146-17
Exemption from dividends may be limited for patrimonial entities or special valuation rules
V3145-17
Exemption on transfer of shares cannot be applied if the prior deduction was not claimed
V2071-17
Possibility of benefiting from special restructuring regime under commercial and economic grounds
V1830-17
Exemption on transfer of shares limited to undistributed profits if the investee is a holding company
V0063-17
La exención del artículo 21 de la LIS en la transmisión de participaciones requiere el cumplimiento de los requisitos de porcentaje de participación y de tributación de la entidad participada
V0061-17
Exemption for non-monetary share transfer requires income threshold in all holding periods
V0008-17
Capital gains from share transfers may be exempt if article 21.4.a) LIS conditions are not met
V5221-16
The special regime for mergers and spin-offs cannot apply to a consecutive contribution and spin-off transaction
V5189-16
Exemption for transfer of shares may apply if the investee entity is not a holding company
V5042-16
Exemption on transfer of shares does not apply to income other than undistributed profits if the entity is a holding company
V5041-16
Company A carries out economic activity and may apply the Art. 21 LIS exemption on the sale of its shares
V4230-16
Exemption on transfer of shares does not apply to income other than undistributed profit increases if the entity is a holding company
V4145-16
Exemption for transfer of shares does not apply if minimum holding period is not met
V3916-16
La exención por transmisión de participaciones no se ve limitada por el ajuste extracontable del artículo 30.6 TRLIS
V3532-16
Requisitos para la aplicación de la exención del artículo 21 de la LIS en la transmisión de participaciones
V3490-16
Income tax exemption for donation of shares applicable if management and remuneration requirements are met
V3400-16
Aplicabilidad de la exención por transmisión de participaciones en casos de precios contingentes
V3370-16
La aplicación de la exención por transmisión de participaciones está sujeta al cumplimiento de los requisitos del art. 21 de la LIS
V2909-16
Tratamiento fiscal de la renta por transmisión de participaciones y aplicación de la exención del artículo 21 LIS
V2612-16
To determine if a company is a patrimonial entity, consolidated group financial statements must be used
V1654-16
Exemption on the transfer of shares applies if the investee is not a holding company
V1037-16
Mergers may qualify for special regime if conducted under the Structural Changes Act and have valid economic reasons
V0610-16
Posibilidad de aplicar el régimen especial en operaciones de canje de valores y escisión bajo requisitos de la LIS
V0104-16
Entity may benefit from exemption on share transfer if conditions met
V2760-15
Requisitos para la aplicación del régimen especial de canje de valores y la importancia de los motivos económicos
V2041-15
Corporate restructurings may qualify for special regime if valid economic reasons exist and business line requirements are met
V1866-15
Exemption possible in transfer of shares if TRLIS conditions met
V3275-14
Exemption for transfer of shares in ETVE on non-resident subsidiary profits
V0924-14
Exemption available for share transfer if 5% ownership maintained for one year
V0539-14
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.