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 consultant inquired whether, after acquiring a construction licence and renouncing it before the works were completed, they could receive a refund of the final ICIO settlement. The DGT ruled that the right to a refund belongs to the company that commenced the works and paid the provisional settlement.
Cuestión planteada En caso de adquirir la licencia de construcción, que no el terreno, y sin haberse finalizado la construcción, si el consultante procede a renunciar a dicha licencia ¿la cantidad a ingresar o reintegrar por la liquidación definitiva del ICIO se le satisfará a él como nuevo titular de la licencia?
El sujeto pasivo del ICIO es quien soporta los gastos o el coste de la construcción. La obligación tributaria nace en el momento del devengo, fijando la posición del contribuyente en la relación jurídico-tributaria. Aunque se transmita la licencia, el adquirente no es sujeto pasivo si no es el dueño de la construcción al no soportar sus costes. Por tanto, el reintegro de la liquidación definitiva se satisfará a la sociedad transmitente y no al nuevo titular.
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.