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 they could apply for the exemption for reinvesting capital gains from their main residence after selling it in 2018 and signing a deposit agreement (arras) in 2020. The Directorate General for Taxes (DGT) clarified that the two-year period was temporarily suspended due to the health crisis and that the acquisition must be legally completed, meaning a deposit agreement alone is insufficient.
Cuestión planteada Plazo del que dispone para reinvertir a los efectos de aplicar la exención por reinversión en vivienda habitual prevista en el artículo 38 LIRPF.
El plazo de dos años para la reinversión se paralizó desde el 14 de marzo de 2020 hasta el 30 de mayo de 2020 debido a la normativa del COVID-19. La adquisición de la nueva vivienda debe entenderse en sentido jurídico según el Código Civil, lo que implica la entrega de la cosa o el otorgamiento de escritura pública. El contrato de arras no es sinónimo de adquisición. Si la adquisición jurídica no ocurre dentro del plazo ajustado, se pierde el derecho a la exención.
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.