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 applicant inquired whether horizontal division and the allocation of housing within the same document should be taxed separately, or if the former is a preliminary step not subject to tax. The DGT ruled that both acts are independent and must be taxed separately.
Cuestión planteada Si autorizándose escritura de división horizontal y adjudicación simultáneamente en el mismo documento, la división horizontal resulta no sujeta a Actos Jurídicos Documentos por ser un paso previo e indispensable para la adjudicación a los socios o si por el contrario tributaría por el concepto de actos jurídicos documentados ambos hechos, es decir tanto la división horizontal como las adjudicaciones, según declara el Tribunal Supremo en Sentencia de 12 de noviembre de 1998.
Cuando en un mismo documento concurran varios hechos imponibles sujetos al impuesto por separado, debe exigirse el derecho a cada uno de ellos. No es posible aplicar un tratamiento unitario a actos que, aunque sean necesarios uno para el otro, sean jurídicamente independientes. La única excepción legal de tributación única es el préstamo y su garantía.
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.