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 parent company has requested a ruling on whether the sale of shares in a holding entity (which in turn owns five operating companies) is subject to VAT. The DGT has determined that, as the transaction involves the transfer of an autonomous economic unit capable of carrying out an activity on its own, it is not subject to VAT.
Cuestión planteada Si la venta de las participaciones de la entidad holding por parte de la consultante se encontraría sujeta al Impuesto sobre el Valor Añadido.
La transmisión de la totalidad de las participaciones de una entidad holding no estará sujeta al IVA si estas comprenden la totalidad de las participaciones de otras entidades mercantiles operativas que constituyen una unidad económica autónoma. Para aplicar la no sujeción del artículo 7.1º de la Ley 37/1992, el conjunto de elementos transmitidos debe ser suficiente para permitir desarrollar una actividad económica autónoma en sede del transmitente. En este caso, al ser la holding una entidad mixta con intervención en la gestión, la operación se encuadra en el supuesto de no sujeción por transmisión de unidad económica.
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.