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 inquired whether the excess allocation in the liquidation of her community property regime was exempt, given her commitment to compensate her husband in cash. The DGT ruled that while the dissolution itself is exempt, the excess allocation must be subject to Transfer Tax (ITP) as it constitutes an excess that could have been avoided by distributing other assets.
Cuestión planteada Si se puede entender que no existe exceso de adjudicacion por el importe de la indemnizacion que la consultante debe abonar a su cónyuge, dado que se ha obligado a pagárselo en efectivo posteriormente, generándose una deuda que hace irreal que se produzca un exceso o enriquecimiento.
La disolución de la sociedad de gananciales no es una transmisión patrimonial, sino una especificación de derechos, por lo que está exenta de ITP. Sin embargo, el exceso de adjudicación recibido por un cónyuge tiene carácter oneroso si existe compensación y debe tributar por ITP. Dicho exceso no goza de la excepción de no sujeción si es evitable mediante la formación de lotes más equivalentes con el resto de bienes comunes.
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.