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.
A query was raised regarding whether the exchange of widow's usufruct for bare ownership between a mother and her children is taxed as an excess of adjudication. The DGT ruled that, if there is a will containing a legacy of usufruct, this constitutes two distinct legal transactions: the inheritance (IHT) and a subsequent exchange (ITPAJD).
Cuestión planteada En el supuesto en que el padre falleciera antes que la madre y no se produzcan excesos de adjudicación en la disolución de la sociedad de gananciales, desea conocer la tributación en el caso de que entre la madre y los hijos se conmutara el usufructo por la nuda propiedad y se adjudicaran bienes en pleno dominio.
Si existe testamento con legado de usufructo, la aceptación de la herencia tributa por ISD (usufructo para el viudo y nuda propiedad para herederos). La conmutación posterior constituye un negocio jurídico independiente de permuta que tributa por ITP y AJD. El artículo 57 del RISD solo aplica si la conmutación afecta a derechos legitimarios atribuidos ex lege, no a legados testamentarios.
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.