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 company inquired whether its planned split, merger and share swap operations could apply for the special tax regime and whether their economic justifications were valid. The DGT responds that such operations may qualify if they meet the legal and economic requirements set out in the LIS and the Law on Structural Modifications, and that the stated economic reasons may be valid provided the underlying facts are proven.
Cuestión planteada Si las operaciones proyectadas pueden acogerse al régimen fiscal especial regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del régimen especial.
Las operaciones de escisión total podrán acogerse al régimen especial si se realizan en el ámbito mercantil según la Ley 3/2009 y cumplen el artículo 76.2.1º. a) de la LIS. Las fusiones podrán aplicar dicho régimen si cumplen los términos del artículo 76.1 de la LIS y los requisitos de la Ley 3/2009. El canje de valores podrá aplicar el régimen especial si permite obtener la mayoría de derechos de voto y concurren los requisitos del artículo 80 de la LIS. Los motivos económicos de reestructuración podrían ser válidos, aunque su validez depende de la comprobación de los hechos reales para evitar que el objetivo principal sea la ventaja fiscal.
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.