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 inquiry asks whether admitting new partners through the transfer of shares following a share exchange invalidates the entire special restructuring regime or only affects those specific shares. The DGT responds that if the tax advantage outweighs the economic motives, the non-application of the regime will be limited to the removal of the tax advantage obtained.
Cuestión planteada Si se continuara con la política de dar entrada como nuevos socios a trabajadores del Grupo que son promocionados a una determinada categoría profesional mediante la entrega de participaciones en la entidad consultante, podría originar que el régimen fiscal especial aplicado derivado de la operación de canje de valores no fuera de aplicación en su integridad, o sí por el contrario, sólo produciría la pérdida del diferimiento de tributación únicamente respecto a las participaciones que vayan a ser transmitidas para dar entrada al nuevo directivo en el accionariado del Grupo.
Si la Administración determina que la ventaja fiscal es preponderante respecto al ahorro de costes o la simplificación estructural, se aplicará el artículo 89.2 de la LIS. En tal caso, la inaplicación del régimen especial no es total, sino que se limita a eliminar los efectos de la ventaja fiscal. En este supuesto concreto, esto supondría eliminar el diferimiento de la tributación únicamente respecto a las participaciones transmitidas para la entrada de los nuevos directivos.
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.