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. 46 results.
No tax on patrimonial gain or loss in mortis causa donation with immediate transfer
V5333-26
La reducción del 95% en el Impuesto sobre Sucesiones se mantiene si se conserva el valor de la adquisición
V5077-26
Deathbed gift with immediate transfer does not create patrimonial gain in IRPF
V1308-26
Death grant with immediate transmission deemed acquisition for ISD, no capital gain in IRPF
V1309-26
Death bequests are treated as inheritances and can be accumulated if transferred within four years
V0823-26
Death grant taxed as succession and accumulable if within 4 years
V0822-26
No capital gain or loss arises in a mortis causa donation with present effects
V0647-26
Returns from voluntary causante regularization are taxable under Inheritance and Gifts Tax
V0479-26
The Autonomous Community with which the deceased had the longest residence in the five years prior to death is responsible for succession tax
V0151-26
Exemption not applicable in agricultural property transmission unless for first establishment
V0102-26
95% reduction available on Inheritance Tax for rural property inheritance
V0091-26
Gifts under mortis causa with immediate transfer do not trigger capital gains tax
V0028-26
Losses not inheritable or compensable from deceased
V2610-25
Absence of capital gains or losses in transfers through succession agreements (gratuitous transfers by reason of death)
V2642-25
The Community Autonomous competent for Inheritance Tax is where the deceased had their habitual residence
V2130-25
Pure, simple and gratuitous renunciation of an inheritance triggers tax only on beneficiaries
V1786-25
No obligation to file Inheritance Tax until acceptance of inheritance
V1744-25
La DGT se abstiene de resolver sobre bonificaciones autonómicas en sucesiones de bienes de un trust
V1700-25
Acquisition of shares by a society via succession pact is not subject to Inheritance Tax
V1622-25
Reduction of inheritance tax can be maintained by reinvesting proceeds
V1579-25
Impuesto sobre Sucesiones can be included in acquisition value of inherited shares
V1444-25
Mortis causa donation taxed under succession regime, no capital gain in IRPF
V1449-25
Inheritance Tax arises on immediate mortis causa donation
V1188-25
Trusts: settlor retains ownership, no taxation until death
V0986-25
Gift by mortis causa with immediate transmission is subject to ISD at the time of donation
V0697-25
Death donation with immediate transfer: no family business reduction under LISD art. 20.2.c
V0575-25
Deathbed gift with immediate transfer not subject to IRPF on capital gain
V0532-25
Deathbed gift with immediate transfer exempt from capital gains tax
V0304-25
The exemption from Wealth Tax is a necessary condition for the 95% reduction in Inheritance Tax
V0207-25
The allocation of funds to down payments for a dwelling prevents the accreditation of the immediate materialization of the maintenance of value
V0120-25
Anglosaxon trust in Spain: rental attribution to legal owner; ISD on heritage distributions
V1705-24
Spanish residents must declare full inheritance received abroad
V2627-22
Tax liability on foreign property inheritance and reporting obligation if exceeding €50,000
V1507-22
Move to Switzerland does not bar ISD relief if LIP conditions met
V2833-21
The family business reduction may be maintained if the acquisition value is reinvested in other assets
V2491-21
No liability in Spain for distributing foreign funds to non-resident heirs
V0594-21
AEAT is the competent authority for ISD when the deceased resides abroad
V0513-20
Non-residents taxed in Spain on real rights over Spanish assets
V1993-17
Bank balances and cash inheritance from a Swedish resident taxed in Sweden
V1563-17
Application of regional law based on the location of the highest-value assets in Spain
V1345-17
Inapplicability of 95% reduction due to non-vigent events and treaty norms
V0699-17
Fiscal benefit retained for share transfers among heirs or reinvestment
V0698-17
Exemption required for property tax to apply succession and donation reductions
V4338-16
La escritura de aceptación de herencia queda sujeta al ITPAJD (Actos Jurídicos Documentados)
V0847-16
Inheritance tax liability falls to regional authority if heir and decedent reside in Spain
V0443-16
No obligation to file Model 720 if only expectation of inheritance exists
V1281-14
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.