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 a holding company must be part of the administrative body of its subsidiaries to prevent them from being classified as assets for Wealth Tax purposes. The DGT ruled that exercising shareholder rights and obligations may be sufficient to meet the management requirement.
Cuestión planteada Si, a efectos de la exención prevista en el artículo 4.Ocho.Dos de la Ley 19/1991, de 6 de junio, del Impuesto sobre el Patrimonio, para entender que la participación que la sociedad holding titula en la sociedad participada no tiene la consideración de valor, la sociedad holding debe formar parte del órgano de administración de la sociedad participada, o si, por el contrario, esto no se considera condición sine qua non para ello.
Para que las participaciones (mínimo 5% de derechos de voto) no computen como valores, deben poseerse con la finalidad de dirigir y gestionar la participación, disponiendo de medios materiales y personales suficientes. El ejercicio de los derechos y el cumplimiento de las obligaciones derivadas de la condición de socio son suficientes para entender cumplido el requisito de estructura organizativa y medios adecuados. La suficiencia de dichos medios debe valorarse según la naturaleza de los bienes y la gestión ordinaria de la sociedad participada.
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.