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 asks whether the transfer of shares, obtained through the contribution of real estate used for economic activities, is exempt from tax under Article 108 of the LMV. The DGT responds that, as the real estate is used for economic activities, the presumption of tax avoidance is not met and, in principle, the transfer is exempt.
Cuestión planteada Si la transmisión de las citadas participaciones sociales, fruto de la aportación de bienes inmuebles antes mencionada, estaría exenta de tributación en base al artículo 108 de la Ley 24/1998, del Mercado de Valores, pues los inmuebles que fueron objeto de aportación están afectos a actividades económicas, si bien es cierto que la transmisión se produciría antes de tres años a contar desde la citada aportación.
La transmisión de valores está exenta de IVA e ITPAJD, salvo que se pretenda eludir el impuesto de la transmisión de inmuebles. Para que se presuma el ánimo de elusión en aportaciones de bienes, estos no deben estar afectos a actividades empresariales o profesionales y la transmisión debe ocurrir antes de tres años. En este caso, al estar los inmuebles afectos a actividades económicas, no concurren los requisitos de los incisos a), b) y c) del artículo 108 de la LMV para aplicar la excepción a la exención.
What is published here, applied to a company or a specific case. The first meeting is free.
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, with no hold queues and 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.