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 intends to acquire shares in another company whose assets consist of leased real estate. The DGT examines whether the transaction is exempt from ITPAJD or if it is considered a transfer of real estate intended to evade taxes.
Cuestión planteada Si con esta adquisición se entendería que el matrimonio superaría el 50% de participación en la sociedad B y la sociedad de gananciales tendría el control de la sociedad y la transmisión de las participaciones, quedaría sujeta al del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, o si se entendería que individualmente cada miembro de la sociedad de gananciales, ostentaría un 48,7525% de la sociedad, y por tanto no se superaría el 50% de participación y no se tendría el control de la sociedad y por tanto la transmisión de las participaciones, quedaría exenta del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
La transmisión de valores en el mercado secundario está exenta de ITPAJD, salvo que se pretenda eludir el impuesto de los inmuebles que integran el activo. Si la entidad B no realiza actividad económica y su activo son inmuebles en arrendamiento, podría existir ánimo de elusión. No obstante, al no alcanzar la entidad A el control de la sociedad B, la Administración debe probar el ánimo de fraude. Además, las participaciones de los cónyuges deben considerarse de forma independiente, sin sumar participaciones indirectas para determinar el control en personas físicas.
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.