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.
Partners inquire whether acquiring 100% of an entity by exchanging shares for another company's securities constitutes a share exchange. The DGT states the operation may fall under the special regime if legal requirements are met and there is no primary intent to commit fraud or tax evasion.
Cuestión planteada Si la operación descrita puede configurarse, a efectos fiscales, como una operación de canje de valores según el artículo 76.5 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si queda amparada por el régimen fiscal especial regulado en el Capítulo VII del Título VII de la misma Ley.
La operación podrá aplicarse al régimen especial de canje de valores si la entidad adquirente obtiene la mayoría de los derechos de voto y concurren los requisitos del artículo 80 de la LIS. No obstante, la aplicación de este régimen queda excluida si el objetivo principal es el fraude, la evasión o la obtención de una ventaja fiscal sin motivos económicos válidos. Los motivos de agrupar actividades para mejorar la gestión y centralizar inversiones podrían considerarse válidos, aunque su calificación depende de los hechos y circunstancias de la operación.
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.