Partner-attended · reply within 24 business hours
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.
Practical tools for informed decision-making.
An entity has requested clarification on whether the transfer of its position in a loan agreement and the rectification of an error in the original deed are subject to tax. The DGT has ruled that the assignment of the loan is subject to the variable rate of Stamp Duty (AJD), whereas the rectification is not subject to the tax as it lacks economic substance.
Cuestión planteada Confirmación de que la tributación de la escritura anteriormente descrita debe limitarse al concepto de cesión del crédito, siendo el sujeto pasivo el adquirente del mismo y la base imponible la establecida en el artículo 30 del texto refundido del ITP y AJD, sin que la rectificación realizada origine tributación alguna.
La cesión de un crédito, al ser una transmisión de derecho realizada por un sujeto pasivo del IVA, no está sujeta a transmisiones patrimoniales onerosas pero sí a la cuota variable de AJD según el artículo 31.2. El sujeto pasivo es el adquirente y la base imponible es la totalidad de la responsabilidad hipotecaria. Por el contrario, la rectificación de un error en la escritura no está sujeta a la cuota variable de AJD al no ser un acto con contenido económico valuable.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
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.
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.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
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.