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. 87 results.
Gifts of real estate generate capital gains or losses except in cases of habitual residence
V1413-26
Dissolution of a community of property with economic activity taxed as a corporate transaction
V1138-26
Contribution of rural property shares from a community of property may qualify for fiscal neutrality
V0770-26
95% reduction available on Inheritance Tax for rural property inheritance
V0091-26
Reduction of 75% on rural property transfer applies only to spouse's share
V0629-25
VAT deduction allowed for agricultural activity and refund of surplus
V0254-25
75% tax reduction on farm transfers applicable if the holding becomes a priority farm
V0226-24
Transfer of rural estates by a community of property is subject to VAT but exempt due to agricultural use
V0005-24
The dissolution of co-ownership through equivalent lots is taxed under documented legal acts
V3035-23
Sale of property by a company with no business activity is not subject to VAT
V0618-23
Leasing of rural estates is VAT exempt and does not require tax returns if it is the sole activity
V0143-23
The special spin-off regime cannot be applied if the segregated elements do not constitute an autonomous branch of activity
V0096-23
Dissolution of joint property communities with excess allocation subject to Stamp Duty
V0058-23
50% ITP reduction subject to unit income and indivisibility requirements
V2603-22
Establishment of rights of way and compulsory purchase of rural land may be subject to or exempt from VAT
V2380-22
90% Inheritance Tax reduction for rural land transfers is not applicable
V0801-22
Tax reduction not applicable for acquiring an existing plot, but applicable for partial transfer
V0766-22
Exchange of rural properties generates capital gains or losses based on the higher market value
V1735-21
No obligation to withhold Income Tax on the leasing of rural estates
V1691-21
Contribution of a share in a community of goods may qualify for LIS special regime under certain conditions
V1305-21
The lease of rural estates for hunting grounds is taxed at the general VAT rate and constitutes income from real estate capital
V0670-21
Dissolution of a community of property with economic activity taxed as corporate transactions under ITPAJD
V0555-21
V0556-21
Dissolution of a community of property with business activity is taxed as corporate transactions under ITPAJD
V0557-21
Leasing of land and agricultural warehouses for farming use is exempt from VAT
V0192-21
Leasing a business means properties are considered tied to an economic activity
V0102-21
Option for proportional imputation of gain in installment sales based on the transfer date
V0034-21
Exchange of rural estates may be exempt from ITPAJD if restructuring and authorisation requirements are met
V3514-20
Donating real estate generates capital gains for Income Tax, but not capital losses
V3371-20
Grouping estates through exchange generates capital gains or losses, whereas dissolution does not
V2855-20
Land grouping may be taxed as a barter and community dissolution as documented legal acts
V2742-20
Total spin-off of a single-member company may qualify for special Corporate Tax regime
V2411-20
Tax depreciation of quarry rural estates is possible following accounting criteria or by justifying the amount
V1350-20
Free transfer of rural estates by usufructuary does not generate real estate capital income if gratuity is proven
V1198-20
No imputation of income for ownership of unbuilt rural estates
V0931-20
Exchange of undivided shares among co-owners subject to transfer tax on onerous transfers
V0038-20
Property leasing not deemed an economic activity without at least one full-time employee
V2705-19
Main residence exemption for those over 65 applies to buildings and jointly acquired elements
V2339-19
Sale of urban land by an entrepreneur may be subject to VAT rather than Stamp Duty
V2145-19
No capital gain or loss occurs upon dissolution of a community of property if ownership shares are respected
V1923-19
Dissolution of a joint property ownership without excess adjudication is subject to Documented Legal Acts tax
V1839-19
Transfer of rural estates may be VAT exempt if non-buildable or consisting of agricultural buildings
V0041-19
Compensation for termination of rural land lease agreements is not subject to VAT
V0018-19
Dissolution of a joint ownership does not generate capital gains if the allocation respects the ownership share
V3224-18
In a rural property exchange, each party is taxed on the value of the property acquired
V2660-18
Leasing of rural land for acorn-fed pig foraging is exempt from VAT
V2083-18
Application of the seniority reduction to the capital gains from estates inherited before 1995
V1803-18
The acquisition value of inherited assets for Personal Income Tax is determined by the rules of Inheritance and Gift Tax, without exceeding the market value
V1730-18
La transmisión de fincas rústicas no edificables puede estar exenta de IVA, mientras que la de viviendas rehabilitadas puede estar sujeta
V1456-18
Acquisition value of properties received via inheritance and dissolution of co-ownership includes succession value and payments to co-heirs
V1375-18
Assignment of basic payment rights alongside land leasing follows the tax regime of the land
V1158-18
DGT limits its interpretive competence to state regulations rather than those of the Andalusian Autonomous Community
V0403-18
95% reduction for donation of rural estates to a niece is not applicable
V3093-17
Rural properties used for agricultural activities are not considered unproductive assets for the tax liability limit
V2888-17
Clearing and estate cleaning services for third parties subject to IAE under group 912
V2673-17
Non-monetary contribution of an agricultural activity may qualify for special business reorganisation regime
V2530-17
Sale of rural estates generates capital gains or losses and allows for transitional regime application under certain requirements
V1807-17
Sale of rural estates generates capital gains or losses included in the savings tax base
V1808-17
Sale of rural estates generates capital gains or losses subject to the savings tax base
V1806-17
Sale of rural estates used for economic activity generates capital gains or losses
V1805-17
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.