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. 71 results.
Total non-proportional spin-off requires segregated assets to constitute autonomous business units
V5245-26
Partial division of isolated assets does not allow access to tax neutrality regime
V5212-26
Neutral tax regime possible in non-proportional total split
V5211-26
Day and 24-hour care income may be exempt if aligned with entity's purpose
V5180-26
Requisitos para la neutralidad fiscal en escisiones totales no proporcionales
V5074-26
Charities under Law 49/2002 may claim live performances deduction
V5029-26
Análisis de la aplicación de deducciones por espectáculos en entidades acogidas a la Ley 49/2002
V5031-26
Home meal delivery with co-payment may be exempt from Corporate Tax
V5020-26
Contribution of an activity branch may qualify for fiscal neutrality if it forms an autonomous economic unit
V1049-26
Licensing of hotel room use subject to general VAT
V0829-26
Retail business transfer may qualify as non-cash contribution to a business line
V0809-26
Fiscal neutrality regime not applicable if split does not form a separate activity branch
V0768-26
Fiscal neutrality cannot apply in a non-proportional total split without distinct business activities
V0751-26
Requirements for applying the fiscal neutrality regime in partial spin-offs
V0745-26
La escisión de un inmueble aislado no permite acogerse al régimen de neutralidad fiscal
V0546-26
Contribution of a business line may qualify for tax neutrality regime
V0352-26
Contribution of a business activity may qualify for fiscal neutrality if it constitutes an autonomous economic unit
V0299-26
Total non-proportional spin-off not covered by special tax regime if assets do not constitute separate business activities
V0039-26
Fiscal neutrality cannot apply in non-proportional total split without activity branches
V0034-26
Contribution of a business branch may qualify for fiscal neutrality
V0009-26
No fiscal neutrality in non-proportional total splits if segregated assets do not form autonomous business units
V0015-26
Partial spin-offs must constitute a business activity branch
V2443-25
Requirements for tax neutrality in merger and spin-off operations
V2352-25
Non-cash contribution may qualify for fiscal neutrality if it forms an autonomous economic unit
V2313-25
Total non-proportional spin-off requires segregated patrimonies to constitute activity branches for fiscal neutrality
V2052-25
Partial spin-off requires segregated assets to form an autonomous business unit
V2054-25
Requirements for fiscal neutrality in partial splits: need for an autonomous activity branch
V2027-25
Requirements for tax neutrality in total spin-off operations
V1983-25
Total non-proportional spin-off requires segregated assets to constitute distinct business activities for fiscal neutrality
V1907-25
V1703-25
Income from disability assistance charities may be exempt from corporate tax
V1590-25
La aportación de elementos patrimoniales puede ser rama de actividad si constituye una unidad económica autónoma
V1577-25
Requisitos para la aplicación del régimen de neutralidad fiscal en operaciones de escisión parcial
V1580-25
The possibility of applying the tax neutrality regime in a partial demerger depends on whether the segregation constitutes a line of business
V1519-25
Requirements for the application of tax neutrality in total demerger operations
V1510-25
The application of the tax neutrality regime in a total demerger depends on compliance with the requirements of the Corporate Income Tax Act and commercial regulations
V1505-25
Purchase of a balloon via public deed may be subject to AJD variable fee
V0764-25
Fiscal neutrality not applicable in partial split if segregated assets do not form a distinct business activity
V0706-25
Requirements for partial spin-off regime: need for an activity branch
V0710-25
Non-proportional total split may qualify for fiscal neutrality if segregated assets constitute business units
V0342-25
Full spin-off of a company lacks fiscal neutrality if segregated assets do not constitute business branches
V0311-25
The application of the tax neutrality regime in partial demergers requires that the segregated assets constitute a line of business
V0184-25
Requirements for the application of the tax neutrality regime in partial demergers
V0182-25
To qualify for partial severance, the segregated assets must form an existing autonomous business activity
V0530-24
Aportación de rama de actividad cannot apply to special regime without commercial accounting
V1880-23
Economic grounds allow special IS regime for activity branch contribution
V0091-23
Requirements for applying the special contribution regime for business activity branch
V2503-22
Requirements for the application of the special regime in the contribution of a business unit
V2276-22
Requirements for eligibility for the special regime for the contribution of a branch of activity (LIS)
V2259-22
Requirements for claiming special contribution regime under activity branch
V3687-20
La aplicación de la limitación por cambio de control depende de la normativa vigente en el momento de la adquisición
V3284-19
Requirements for applying the special regime of non-cash contributions
V2169-19
Requisitos para la aportación de una rama de actividad agrícola al régimen especial de la LIS
V2129-19
Requisitos para que la aportación de una rama de actividad se acoja al régimen especial de la LIS
V0054-18
Requirements for treating a branch of activity as a non-cash contribution under the LIS special regime
V2892-17
La aportación de un negocio agrícola a una sociedad puede acogerse al régimen especial de aportaciones de rama de actividad si constituye una unidad económica autónoma
V1564-17
Contribution of a business line may qualify for special regime
V4759-16
Requirements for treating a branch activity contribution as LIS special regime
V3331-16
La aportación de un negocio hotelero podría acogerse al régimen especial de aportaciones no dinerarias si constituye una rama de actividad
V2327-16
Renting business arm contribution may qualify for LIS special regime
V2097-16
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.