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. 20 results.
Gain from share sales can be imputed proportionally if payment period exceeds one year
V5353-26
Fiscal imputation of non-compete indemnity can be proportionate according to accounting recognition
V5068-26
Land swap for future construction creates gain or loss at transfer
V1656-26
Choice of allocation regime for long-term operations is irrevocable after declaration period
V1501-26
Profit from property sale must be recognised in year of transfer, regardless of subsequent non-payments
V0914-26
Insurance indemnity must be recognised in the accounting period of its accrual, unless it falls under the instalment operations regime
V0657-26
Amendments to payment schedules allow revenue recognition under new due dates if operating conditions are met
V0146-26
Indemnification and interest charged in period of final judgment, except in deferred-price transactions
V0006-26
Indemnification arises when judicial sentence becomes final
V2499-25
Profit from business sale charged in transmission year or successive payments
V0244-25
Calificación de los rendimientos por la cesión de derechos de propiedad intelectual como actividades profesionales
V1946-17
La plusvalía por la venta de participaciones puede estar exenta si se cumplen los requisitos del artículo 21 LIS
V5445-16
Profit on instalment sales recognised when claims become enforceable, even after judicial waiting periods
V2508-16
Gains on deferred sales imputed based on collectibility, not actual receipt
V0199-16
Exemption for reinvestment in life annuity not applicable to transactions before 2015
V2461-15
Share exchange for cash and shares may allow temporary imputation if structured on instalments
V1924-15
Tratamiento fiscal de la venta de participaciones con precio aplazado y régimen de doble imposición
V1873-15
Gain from sale of shares can be imputed as payments are received
V0734-14
Gain from share sales can be imputed as payments become due
V0377-14
No tacit option exists under the special regime for time-based operations
V0151-14
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.