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 inquired whether the capital gain on a sold property should be calculated using the original donation value or the value assigned during inheritance following the donor's death. The Directorate General for Taxes (DGT) ruled that the value resulting from the donation must be used.
Cuestión planteada Al haberse vendido el inmueble el 24 de junio de 2020, pregunta cuál es el valor de adquisición de la parte donada, a efectos de determinar la ganancia o pérdida patrimonial en el IRPF: el fijado en la escritura de donación y en la autoliquidación del Impuesto sobre Donaciones o el referido en el cuaderno particional e incorporado en la autoliquidación del Impuesto sobre Sucesiones.
Para transmisiones a título lucrativo, el valor de adquisición es el que resulte de la aplicación de las normas del Impuesto sobre Sucesiones y Donaciones. En este caso, al tratarse de una adquisición por donación, el importe real es el valor declarado en la autoliquidación del Impuesto sobre Donaciones (o el comprobado por la Administración si fuera superior), sin exceder el valor de mercado. El valor asignado posteriormente en la sucesión no sustituye al valor de la donación para este cálculo.
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.