Partner-attended · reply within 24 business hours
Language
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 consultant asks whether reinvestment exemption can be applied when selling a portion of a segregated land parcel and using the proceeds to pay off a mortgage or carry out property improvements. The DGT responds that the exemption does not apply as no new primary residence is acquired and the specific rehabilitation requirements are not met.
Cuestión planteada Si resulta aplicable la exención por reinversión en vivienda habitual del artículo 38.1 de la Ley del Impuesto a la ganancia patrimonial derivada de la transmisión de su 50 % de una de las dos fincas resultantes de la segregación, cuando el importe obtenido se destina a la cancelación de las cargas hipotecarias que gravan la vivienda habitual y, en la medida en que hubiera remanente, a obras de mejora o rehabilitación de la misma.
La exención requiere que el importe obtenido se reinvierta en la adquisición de una nueva vivienda habitual según el artículo 41 del RIRPF. También permite la rehabilitación si las obras cumplen requisitos específicos de subvención o de reconstrucción de estructuras que superen el 25 por ciento del valor. En el caso planteado, no se adquiere una nueva vivienda y no se deduce que las obras de mejora cumplan los requisitos legales para ser consideradas rehabilitación.
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.