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 the contribution of their shares to a new company is exempt from Personal Income Tax (IRPF). The Directorate General of Taxes (DGT) explains that the special regime under the Business Corporation Tax Law (LIS) may apply, which would prevent the income from being included in the taxable base, provided that specific requirements are met and valid economic reasons exist.
Cuestión planteada 1. Si la aportación no dineraria de las participaciones estaría exenta de integrarse en la base imponible del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar el régimen especial y no integrar renta en la base imponible del IRPF, la aportación debe cumplir requisitos como que la entidad receptora sea residente en España y que el aportante mantenga una participación de al menos el 5% en los fondos propios. Además, las participaciones deben haber sido poseídas ininterrumpidamente durante el año anterior y la operación no puede tener como objetivo principal el fraude o la evasión fiscal. La aplicación del régimen depende de que la operación responda a motivos económicos válidos y no a una mera finalidad de obtener ventaja fiscal.
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.