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.
An real estate entity asks whether property contributions from its subsidiaries during a restructuring are subject to VAT. The DGT responds that if properties are transferred together with the organisational structure necessary to form an autonomous economic unit, the transaction is not subject to VAT.
Cuestión planteada Si las aportaciones que reciba la entidad consultante de las entidades propietarias de los inmuebles en el marco de dicho proceso de reestructuración empresarial se encontrarían sujetas al Impuesto sobre el Valor Añadido.
Para que la transmisión de un conjunto de elementos no esté sujeta al IVA, estos deben constituir una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios en la sede del transmitente. En este caso, la transmisión de activos inmobiliarios junto con la subrogación en los contratos de gestión permite considerar que existe la estructura organizativa de factores de producción necesaria. Si la transmisión se realiza en fases, debe mantenerse el marco del contrato inicial y transmitirse todos los elementos esenciales para no perder la no sujeción.
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.