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 consultant asks whether the limitation on exemption for non-monetary contributions affects both the transfer of the company and its shares. The DGT determines that, due to a prior transfer of assets in 2012, the limitation applies to the transfer of HoldCo2 shares.
Cuestión planteada 1. Si la limitación del artículo 21.4 de la Ley del Impuesto sobre Sociedades resulta de aplicación tanto en la transmisión directa de las sociedades (por ejemplo transmisión de la sociedad A por parte de HoldCo2) como en la transmisión de las participaciones en el socio (por ejemplo transmisión de HoldCo2 por X).
En la transmisión de las participaciones de HoldCo2, se aplica la limitación del artículo 21.4.a) de la LIS. La entidad X debe integrar en su base imponible la renta diferida respecto al porcentaje transmitido, aplicando la exención solo sobre la diferencia entre el valor de transmisión y el valor de mercado en el momento de la aportación no dineraria de los activos en 2012. Si se transmitieran las entidades NewCo1 y A en lugar de HoldCo1 o HoldCo2, dichas operaciones podrían no ser económicamente válidas según el artículo 89.2 de la LIS.
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.