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.
Donors over the age of 65 have requested clarification regarding the taxation of donating shares in a holding company, the application of reliefs in Inheritance and Gift Tax, and tax benefits under Personal Income Tax. The DGT clarifies that the donation of securities will be taxed as real estate if an intent to evade tax is proven, and details the requirements for applicable reliefs and exemptions.
Cuestión planteada 1.) Lugar de tributación de la donación proyectada y aplicación del artículo 314 del texto refundido de la Ley del Mercado de Valores, aprobado por el Real Decreto Legislativo 4/2015, de 23 de octubre.
La donación de valores tributará como bienes inmuebles si se cumplen tres requisitos: que sean valores no admitidos a negociación en mercado secundario oficial, que la donación se realice en el mercado secundario y que exista ánimo de elusión de impuestos por la transmisión de inmuebles. Para la reducción del art. 20.6 de la LISD, es necesaria la exención en el Impuesto sobre el Patrimonio, la cual requiere que la entidad no gestione un patrimonio inmobiliario o mobiliario y que se ejerzan funciones de dirección remuneradas. En el IRPF, no habrá ganancia o pérdida patrimonial si se cumplen los requisitos del art. 20.6 de la LISD, independientemente de la normativa autonómica.
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.