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 consultant asks whether to use the 2019 market value or current reference value to calculate the capital gain from a property inherited or transferred under a succession agreement. The DGT responds that the application of the substitution rule depends on whether the transfer occurs within five years of the agreement or the death.
Cuestión planteada El consultante pregunta por el valor de adquisición del inmueble a efectos de determinar la ganancia o pérdida patrimonial en su transmisión. En particular, se pregunta si tienen que tomar el valor de referencia actual o el valor de mercado de 2019, utilizado para la liquidación del Impuesto sobre Sucesiones y Donaciones en 2019.
Si la transmisión se realiza antes de transcurrir cinco años desde la celebración del pacto sucesorio o del fallecimiento del causante, el beneficiario se subroga en la posición del causante respecto al valor y fecha de adquisición, siempre que este fuera inferior al valor de las normas del Impuesto sobre Sucesiones y Donaciones. Si no se cumplen estos términos, el valor de adquisición será el resultante de las normas del Impuesto sobre Sucesiones y Donaciones aplicado en la adquisición lucrativa.
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.