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 taxpayer asks whether management functions and the calculation of remuneration for Wealth Tax exemption purposes can be fulfilled by a family member, and whether their own agricultural income should be included. The DGT rules that management functions may be performed by a member of the same family group and that income from their own agricultural activity is excluded from the calculation.
Cuestión planteada Si, a efectos de la exención en el Impuesto sobre el Patrimonio, se entiende cumplido el requisito de ejercer funciones directivas por parte del sujeto pasivo o por alguno de los integrantes del grupo de parentesco y cómputo de las remuneraciones obtenidas por el desempeño de funciones directivas y de gerencia de la Sociedad Agraria de Transformación.
Para la exención de participaciones en entidades, las funciones de dirección y sus remuneraciones pueden ser cumplidas por al menos una de las personas del grupo de parentesco. A efectos de calcular si la remuneración por dirección supera el 50% de los rendimientos, se excluyen los rendimientos de la actividad empresarial que constituyan la principal fuente de renta del sujeto pasivo. En este caso, se excluyen los rendimientos de la actividad agrícola desarrollada a título particular.
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.