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.
The DGT confirms that contributing a property used in business activity has no impact on the patrimony tax exemption, and that rental properties constitute a separate economic activity.
Cuestión planteada Si las participaciones gozan de exención en el Impuesto sobre el Patrimonio y sería aplicable las reducciones por transmisión mortis causa o intervivos del Impuesto sobre Sucesiones y Donaciones. Si la aportación por parte de los socios de la matriz del 50% de su propiedad en un local en el que ejerce su actividad una de las participadas afectaría al disfrute de los beneficios fiscales citados. La misma cuestión referida a la eventual aportación de otros inmuebles dedicados al arrendamiento y sin relación con la actividad empresarial que desarrollan dos de las entidades participadas.
Los socios pueden disfrutar de la exención en el Impuesto sobre el Patrimonio y de las reducciones en el Impuesto sobre Sucesiones y Donaciones siempre que se cumplan los requisitos legales. La aportación de un local afecto a la actividad económica de una de las participadas no afecta a estos beneficios fiscales. En cambio, la aportación de inmuebles destinados al arrendamiento sin relación con la actividad empresarial se considera una actividad diferenciada, con su propio acceso a la exención y reducciones.
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.