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 consultant asks whether the breakup of a de facto relationship allows treating a property as habitual before three years for the reinvestment exemption. The DGT responds that a de facto relationship breakup cannot be automatically equated to marital separation, although it must be assessed whether the situation necessitates a change of residence.
Cuestión planteada Si la ruptura de la pareja de hecho se considera circunstancia análoga a las recogidas en el artículo 41bis del RIRPF y por tanto se puede considerar que la vivienda en la cual ha residido el consultante por un plazo inferior a tres años ha adquirido la consideración de habitual a efectos de aplicar la exención por reinversión.
La separación de una pareja de hecho no se equipara automáticamente a la separación matrimonial para acreditar circunstancias que obliguen al cambio de vivienda. Para excepcionar el plazo de tres años de residencia, la circunstancia debe exigir necesariamente el cambio de domicilio, de modo que no sea una opción voluntaria. Corresponde a los órganos de gestión tributaria valorar, caso por caso y mediante pruebas, si la situación concreta del contribuyente hace indispensable el cambio de residencia.
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.