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 individual has enquired whether contributing mortgaged real estate to a company is subject to corporate operations tax or onerous transfer tax. The DGT explains that if the transaction constitutes a corporate restructuring, it is not subject to corporate operations tax and is exempt from transfer tax. However, if it does not qualify as a restructuring, the portion of the debt assumed by the company could be taxed as an onerous transfer of assets.
Cuestión planteada Si la operación descrita (incluyendo activos y pasivos) de aportación por persona física, está no sujeta a Operaciones Societarias y sujeta pero exenta de Transmisiones Patrimoniales Onerosas.
Si la operación cumple los requisitos de reestructuración del TRLIS, no está sujeta a operaciones societarias y está exenta de transmisiones patrimoniales y actos jurídicos documentados. Si no es reestructuración, la constitución de la sociedad está sujeta a operaciones societarias pero exenta. No obstante, la parte de la aportación que coincida con la deuda asumida por la sociedad constituye una adjudicación en pago de asunción de deudas, lo que puede tributar como transmisión patrimonial onerosa.
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.