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 company marketing products and managing real estate has queried whether the spin-off of its real estate division into a new entity can benefit from the special restructuring regime. The DGT indicates that this will depend on whether the segregated assets constitute an autonomous economic unit and whether another line of business is maintained within the transferring company.
Cuestión planteada - Si procede la aplicación del Régimen Fiscal Especial establecido en la Ley del Impuesto sobre Sociedades, referido a Impuesto sobre Sociedades, IRPF, ITP-AJD, e IGIC, así como respecto del Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana, en su caso.
Para aplicar el régimen especial de la LIS, la escisión debe cumplir los requisitos mercantiles y el patrimonio segregado debe constituir una unidad económica autónoma capaz de funcionar por sus propios medios. Asimismo, la entidad transmitente debe mantener en su patrimonio al menos una rama de actividad. La aplicación de este régimen está condicionada a que la operación no tenga como objetivo principal la ventaja fiscal, sino motivos económicos válidos.
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.