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. 200 results.
Splitting an isolated property excludes fiscal neutrality in corporate tax
V0546-26
Application of special split regime requires valid economic grounds
V0123-26
Total non-proportional spin-off not covered by special tax regime if assets do not constitute separate business activities
V0039-26
Requirements for partial spin-off regime: need for an activity branch
V0710-25
Possibility of applying fiscal neutrality regime in partial spin-offs
V0211-25
Partial division regime may apply to standalone activity transfer
V0693-24
To qualify for partial severance, the segregated assets must form an existing autonomous business activity
V0530-24
Fiscal regime conditions for share splitting depend on activity branches or valid economic reasons
V0428-24
The spin-off of isolated real estate assets does not allow for the application of the tax neutrality regime if they do not constitute a line of business
V2874-23
Special spin-off regime applicable if LIS requirements are met and valid economic reasons exist
V2682-23
Segregation of majority shareholdings may qualify for special demerger regime under certain requirements
V2626-23
Requirements for applying the special spin-off regime: the necessity for the segregated assets to constitute a line of business
V2515-23
The segregation of real estate shall not constitute a partial demerger if it does not constitute a distinct line of business
V2510-23
Partial demerger special regime requires the segregation of an autonomous line of business
V2344-23
Special regime for partial demergers may apply if an autonomous line of business is transferred
V2329-23
A financial spin-off may qualify for the special regime if the requirements regarding shareholdings and line of business are met
V1985-23
The special demerger regime cannot be applied if the segregated assets do not constitute a line of business
V1910-23
Requirements for applying the special partial demerger regime
V1853-23
Requirements for special regime of financial split, share exchange and non-monetary contributions
V1817-23
Possibility of applying special regime for total split and share exchange under LIS requirements
V1778-23
Possibility of applying special LIS regime and IVA exemption in transfer of economic units
V1140-23
The special spin-off regime cannot be applied if the segregated elements do not constitute an autonomous branch of activity
V0096-23
V2671-22
Requirements for applying the special partial demerger regime: the existence of a business line
V2623-22
Special spin-off regime cannot be applied if the segregated assets do not constitute a line of business
V2624-22
Absence of a prior line of activity prevents application of special spin-off regime and VAT exemption
V2626-22
Total demergers may qualify for special Corporate Tax regime and be exempt from ITPAJD if valid economic reasons exist
V2531-22
Special demerger regime cannot be applied if segregated assets do not constitute a business line
V2452-22
To qualify for the special partial demerger regime, the segregated assets must constitute an autonomous line of business
V2292-22
Special spin-off regime cannot be applied if segregated assets do not constitute a business line
V2294-22
Special demerger regime cannot apply if transferred assets do not constitute a business undertaking
V2277-22
Special regime for partial demergers may apply when a separate line of business is transferred
V2248-22
Individual partners may qualify for the special spin-off regime subject to LIS requirements
V2173-22
Transfer of an isolated property does not permit application of the special partial demerger regime
V1864-22
Requirements for applying the special regime for partial demerger: the necessity of a line of business
V1518-22
Requirements for the special spin-off regime: segregated assets must constitute a line of business
V1084-22
Special spin-off regime cannot be applied if segregated assets do not constitute a pre-existing line of business
V3152-21
To apply the special regime for demergers, segregated assets must constitute business lines
V2995-21
Requirements for the special spin-off regime: the necessity for segregated assets to constitute a pre-existing line of business
V2888-21
Requirements for applying the special spin-off regime: segregated assets must constitute a line of business
V2849-21
To qualify for the special regime for non-proportional total demergers, assets must constitute business lines
V2647-21
Requirements for applying the special spin-off regime: segregated assets must constitute business lines
V2263-21
Requirements for applying the special partial demerger regime: maintenance of a line of business
V2156-21
Partial demergers may qualify for special tax regime if business branches are transferred for valid economic reasons
V1102-21
Special spin-off regime cannot be applied if beneficiary entities do not receive majority stakes
V1094-21
Partial demergers cannot qualify for the special regime if the segregated assets do not constitute a line of business
V1091-21
Special spin-off regime inapplicable if segregated assets do not constitute a business line
V1066-21
V1065-21
Special spin-off regime cannot be applied if segregated assets do not constitute distinct lines of business
V1061-21
Special spin-off regime cannot be applied if only real estate is transferred without a business line
V0987-21
Special spin-off regime cannot be applied if transferred assets do not constitute a line of business
V0982-21
Full spin-off may qualify under special regime if proportional or if entities constitute activity branches
V0874-21
Requirements for eligibility for the special regime for partial demergers: line of business and valid economic reasons
V0708-21
The special spin-off regime cannot be applied if the segregated elements do not constitute a line of business
V0613-21
Special spin-off regime cannot be applied if segregated assets do not constitute autonomous business lines
V0472-21
Special demerger regime cannot be applied if segregated assets do not constitute a line of business
V0299-21
Non-proportional total demerger requires that the segregated assets constitute business lines
V3690-20
Special spin-off regime cannot be applied if segregated assets do not constitute a line of business
V3697-20
To apply the special regime for demergers, the segregated assets must constitute a line of business
V3701-20
Special spin-off regime cannot be applied if segregated assets do not constitute business lines
V3695-20
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.