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 inquirer asks whether succession agreements made during their lifetime (inter vivos transfers) can benefit from the reduction under Article 20.2.c) of the LISD. The DGT rules that they cannot, as the death of the transferor is an indispensable requirement for said reduction.
Cuestión planteada Primera: Si cabe aplicar las reducciones previstas en el artículo 20.2.c) de la LISD (y en cualquier norma equivalente que emplee la expresión "persona fallecida") en los pactos sucesorios con entrega de presente, es decir, sin fallecimiento del causante en el momento de producirse la transmisión de los bienes, de manera que la expresión "persona fallecida" utilizada por el referido artículo se interprete como referencia al "causante".
Los pactos sucesorios de presente son adquisiciones mortis causa, pero no cumplen el requisito de la reducción del artículo 20.2.c) de la LISD al no producirse el fallecimiento del causante en el momento de la transmisión. No es posible aplicar por analogía los requisitos de las adquisiciones inter vivos, ya que la normativa exige expresamente que la adquisición corresponda a descendientes o cónyuges de una persona fallecida.
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.