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 query was raised regarding the application of capital reduction regulations when a shareholder holds shares with different values and acquisition dates. The DGT clarifies that the return of contributions may be treated as income from movable capital up to the limit of the positive difference between equity and the acquisition value.
Cuestión planteada Aplicación del contenido de los párrafos tercero y último del artículo 33.3.a) de la Ley del Impuesto sobre la Renta de las Personas Físicas para el caso de que el partícipe cuente con participaciones con diferentes valores y fechas de adquisición.
La devolución de aportaciones que no proceda de beneficios no distribuidos minora el valor de adquisición hasta su anulación. Si existe una diferencia positiva entre los fondos propios proporcionales de las participaciones y su valor de adquisición, el importe recibido se considera rendimiento del capital mobiliario hasta dicho límite. El exceso sobre ese límite minora el valor de adquisición o, si este se anula, tributa también como rendimiento del capital mobiliario. El importe que corresponda a beneficios no distribuidos tributa íntegramente como rendimiento del capital mobiliario.
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.