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.
Property owners consulted whether creating a community of returns to manage rentals with a shared employee allows for taxation as an economic activity and what the implications are for other taxes. The DGT ruled that it does not qualify as an economic activity as the requirement for exclusive dedication is not met, and no capital gains are generated if ownership does not change.
Cuestión planteada Se consulta la tributación en el Impuesto sobre el Valor Añadido y en el Impuesto sobre la Renta de las Personas Físicas de la referida comunidad de rendimientos. Asimismo se consulta en este último Impuesto por la imputación de los rendimientos obtenidos a cada uno de los consultantes y si la constitución de la comunidad de rendimientos daría lugar a ganancias o pérdidas patrimoniales.
Para que el arrendamiento sea actividad económica, debe cumplirse el requisito de emplear al menos a una persona con contrato laboral y jornada completa para la ordenación de dicha actividad. Si el empleado gestiona tanto bienes individuales como de la comunidad, no hay dedicación exclusiva y los rendimientos siguen siendo del capital inmobiliario. La constitución de la comunidad no genera ganancias o pérdidas patrimoniales si no se altera la titularidad jurídica de los inmuebles. En el IVA, no hay entrega de bienes si los propietarios siguen asumiendo personalmente el riesgo de la actividad.
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.