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. 89 results.
Partial dismemberment of isolated immovable assets does not allow fiscal neutrality
V5244-26
Proportional total split may qualify for fiscal neutrality if legal requirements are met and valid economic reasons exist
V5231-26
Absorption merger may qualify for tax neutrality regime
V5186-26
Partial financial spin-off may qualify for fiscal neutrality if conditions are met
V5158-26
Absorption merger of a fully owned subsidiary may qualify for fiscal neutrality
V5157-26
La fusión por absorción puede acogerse al régimen de neutralidad fiscal si cumple los requisitos de la LIS y el ámbito mercantil
V5023-26
La escisión total puede acogerse al régimen de neutralidad fiscal si cumple los requisitos de la LIS
V5013-26
Requisitos para la aplicación del régimen de neutralidad fiscal en escisiones parciales
V5012-26
Total split may qualify for fiscal neutrality if conditions met
V1098-26
Absorbing mergers could qualify for tax neutrality if not aimed at fraud
V1047-26
Cannot apply temporary regime of DT 40 under LIS if pre-2021 ownership exceeded 5%
V0937-26
Fiscal neutrality regime applicable in share exchange if legal requirements met
V0906-26
Possibility of applying fiscal neutrality regime in absorption mergers where no fraud exists
V0877-26
Non-cash contribution of a business line may qualify for fiscal neutrality
V0815-26
Fusion by absorption may qualify for tax neutrality if legal requirements are met and fraud is absent
V0785-26
Full spin-off may qualify for LIS tax neutrality if legal requirements are met
V0772-26
Full spin-off may qualify for fiscal neutrality if LIS requirements are met
V0628-26
Contributor pays unit linked insurance premium with shares, triggering capital gain
V0620-26
Non-cash contributions and spin-offs could qualify for fiscal neutrality if legal requirements are met
V0610-26
Full spin-off may qualify for fiscal neutrality if not fraudulent
V0616-26
Fusion of companies may qualify for fiscal neutrality if LIS and RDL 5/2023 requirements are met
V0548-26
Fusion by absorption may qualify for fiscal neutrality if valid economic reasons exist
V0492-26
Fusion by absorption may qualify for fiscal neutrality if no fraud is involved
V0421-26
Absorption merger of a fully-owned subsidiary may qualify for fiscal neutrality
V0375-26
Proportional total split of companies may qualify for fiscal neutrality
V0329-26
Financial separation of shares may qualify for corporate tax neutrality
V0281-26
Full split of a company may qualify for fiscal neutrality if LIS requirements are met
V0279-26
Neutral tax regime possible in absorption merger if no fraud
V0233-26
Possibility of applying fiscal neutrality to land contributions to new companies
V0181-26
Fusion tax neutrality applicable if fraud not intended
V0003-26
Full proportional spin-off of a company may qualify for fiscal neutrality
V0018-26
Contribution of a business branch may qualify for fiscal neutrality
V0009-26
Partial financial spin-off could qualify for fiscal neutrality if it meets commercial and legal requirements
V0014-26
Posibilidad de aplicar el régimen de neutralidad fiscal en escisiones parciales financieras y aportaciones de rama de actividad bajo requisitos específicos
V0004-26
La escisión parcial financiera puede acogerse al régimen de neutralidad fiscal si se cumplen los requisitos de la LIS y la normativa mercantil
V2613-25
La fusión por absorción de sociedades íntegramente participadas puede acogerse al régimen de neutralidad fiscal bajo condiciones específicas
V2627-25
La escisión total puede acogerse al régimen de neutralidad fiscal si cumple los requisitos de la LIS y el ámbito mercantil
V2583-25
La escisión total puede acogerse al régimen de neutralidad fiscal si cumple los requisitos de la LIS y la normativa mercantil
V2505-25
Reverse merger may qualify for tax neutrality under LIS
V2442-25
Possibility of applying the tax neutrality regime in a total spin-off under specific conditions
V2374-25
Full spin-off may qualify for tax neutrality if conducted on commercial grounds and without fraud intent
V2172-25
Proportional total split may qualify for fiscal neutrality regime
V2104-25
Full spin-off of a family business may qualify for fiscal neutrality
V2053-25
Requirements for fiscal neutrality in partial splits: need for an autonomous activity branch
V2027-25
Possibility of applying the tax neutrality regime to the non-monetary contribution of land to a new company
V2028-25
Requirements for tax neutrality in total demerger operations
V2017-25
Absorption merger may qualify for tax neutrality if fraud is not the objective
V1989-25
Possibility of applying fiscal neutrality regime in absorption mergers under Royal Decree-Law 5/2023
V1962-25
Partial financial reverse spin-off may qualify for fiscal neutrality
V1897-25
Requisitos para la aplicación del régimen de neutralidad fiscal en el canje de valores
V1898-25
Fiscal neutrality regime applicable to vehicle contributions to a new company
V1895-25
Conditions for the application of the tax neutrality regime in securities exchange transactions
V1803-25
Requirements for the application of the tax neutrality regime in the contribution of assets
V1764-25
Posibilidad de acogimiento al régimen de neutralidad fiscal en fusiones por absorción bajo requisitos de la LIS
V1699-25
Requisitos para la aplicación del régimen de neutralidad fiscal en escisiones totales
V1698-25
Posibilidad de aplicar el régimen de neutralidad fiscal en escisiones totales bajo requisitos de la LIS
V1672-25
Posibilidad de aplicar el régimen de neutralidad fiscal en fusiones entre sociedades íntegramente participadas por un mismo socio sin atribución de títulos
V1625-25
Requirements for applying the fiscal neutrality regime in share exchanges
V1655-25
Posibilidad de aplicar el régimen de neutralidad fiscal en operaciones de escisión total
V1654-25
La operación de fusión podría acogerse al régimen de neutralidad fiscal si cumple los requisitos de la LIS y la normativa mercantil
V1552-25
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.