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 Spanish company proposes contributing its personal hygiene products division to a newly established company, retaining its cleaning and disinfection activities. The DGT concludes that if it can be proven that this activity has an independent corporate structure with distinct material and human resources, the definition of a business segment under Article 76.4 LIS is met, allowing the transaction to qualify for the fiscal neutrality regime.
Cuestión planteada 1.- Si la actividad aportada puede ser considerada una rama de actividad a los efectos de lo dispuesto en el artículo 76 de la Ley del Impuesto sobre Sociedades (LIS).
El concepto de rama de actividad (art. 76.4 LIS) exige que el conjunto patrimonial aportado funcione por sus propios medios y constituya una explotación económica autónoma identificable en sede de la transmitente, con organización diferenciada. La ausencia de algún elemento no esencial no impide la calificación como rama siempre que la actividad se desarrolle en condiciones equivalentes antes y después. Los bienes adquiridos se valoran fiscalmente por los mismos valores que tenían en la transmitente (art. 78 LIS); el fondo de comercio contable carece de valor fiscal. Las acciones recibidas se valoran por el valor fiscal de los elementos aportados (art. 79 LIS). La acreditación de las circunstancias es cuestión de hecho sujeta a comprobación administrativa.
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.