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 taxpayer asks how to determine the acquisition value of real estate received via an improvement pact with present effects following the death of one of the parents. The DGT explains how to apply the new version of Article 36 of the Income Tax Law based on the share of the property and the deceased transferee.
Cuestión planteada Aplicación de la nueva redacción del artículo 36 de la ley 35/2006.
Para bienes adquiridos por pactos sucesorios con efectos de presente, si se transmiten antes de cinco años desde el pacto o el fallecimiento, se aplica el artículo 36 de la LIRPF. Si el transmitente falleció, la parte del inmueble del fallecido tendrá como valor de adquisición el de las normas del Impuesto sobre Sucesiones y Donaciones en el momento del pacto y como fecha la de dicho pacto. Para la parte del progenitor vivo, el beneficiario se subroga en la posición del transmitente respecto al valor y fecha de adquisición cuando este sea inferior al valor de las normas del Impuesto sobre Sucesiones y Donaciones.
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.