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.
The DGT confirms that dividend receipt by a holding company does not impact the donation reduction, provided dividends are reinvested in assets and the exemption from the Wealth Tax is maintained.
Cuestión planteada Si la operación proyectada comportaría incumplir el requisito de mantenimiento del valor desde la perspectiva de la reducción aplicada en su día con ocasión de la donación de participaciones en la entidad "holding". Confirmación de que el dividendo percibido por la entidad "holding" puede computarse a efectos de la exención en el Impuesto sobre el Patrimonio. Incidencia en la subsistencia de la reducción practicada tanto de las fluctuaciones de valor en el mercado como del diferimiento temporal de la reinversión en activos.
El requisito de mantenimiento del valor no se ve afectado por la percepción de dividendos obtenidos de resultados previos a la donación, siempre que se reinviertan en activos y se mantenga el derecho a la exención en el Impuesto sobre el Patrimonio. Para determinar la parte del activo no afecto, no se computan tales dividendos si los ingresos de la entidad proceden al menos en un 90% de actividades económicas. La reinversión debe ser inmediata para cumplir con la interpretación estricta de la exención durante todo el plazo legal.
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.