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 taxpayer has enquired whether their property can be considered a primary residence for the purpose of capital gains tax exemption, despite having resided there for less than three years, due to usurpation and threats preventing them from living there. The DGT indicates that, although the regulations do not specifically address these facts, an emotional disorder resulting from such circumstances could constitute a necessity to change address, thereby allowing for the exemption.
Cuestión planteada Considerar las circunstancias que concurren encuadradas entre "otras análogas justificadas", considerando a la vivienda como habitual a pesar de no haber llegado a constituir su residencia habitual durante tres años continuados.
Para que una vivienda sea habitual sin cumplir los tres años de residencia, debe concurrir una circunstancia que exija necesariamente el cambio de domicilio. El cambio no debe ser una opción voluntaria o por conveniencia, sino una obligación de la que sea imposible sustraerse. Un trastorno emocional, de forma independiente o agravado por otros hechos, podría constituir una circunstancia que desencadene dicha necesidad. La valoración de la gravedad y la necesidad de este cambio corresponde a los órganos de gestión e inspección de la Administración Tributaria tras la aportación de pruebas.
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.