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 query was raised regarding whether the Corporate Tax withholding base for an investment fund should be calculated based on all its shares or only those of a specific sub-fund. The DGT ruled that if the entity maintains a separate record of shares for each sub-fund, the seniority rule applies only to the shares of that specific sub-fund.
Cuestión planteada En el caso de reembolso efectuado para uno de los compartimentos, se plantea si para calcular la base de retención por el Impuesto sobre Sociedades del fondo inversor se deben tener en cuenta solo las participaciones adquiridas para dicho compartimento o la totalidad de participaciones adquiridas por el fondo inversor para los diferentes compartimentos.
En fondos de inversión por compartimentos, las inversiones y desinversiones se atribuyen a los compartimentos para los que se realizan. Si la entidad obligada a retener mantiene individualizado en su registro de partícipes el saldo de participaciones de cada compartimento, debe aplicar la regla de antigüedad del artículo 62.4 del RIS únicamente en relación con las participaciones que correspondan al compartimento objeto de la transmisión o reembolso.
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.