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.
A physical person proposes making a non-cash contribution of their shares in one company to another company in which they already hold shares. The DGT states that the transaction may qualify for the fiscal neutrality regime if the requirements of ownership and participation are met, provided it is not undertaken for fiscal advantage.
Cuestión planteada Si la operación proyectada consistente en la aportación no dineraria a la Sociedad B de las participaciones que PF1 titula en la Sociedad A encaja dentro de la definición prevista en el artículo 87 de la LIS y si cuenta con motivos económicos válidos que la hagan susceptible de acogerse al régimen de neutralidad del Capítulo VII del Título VII de la LIS.
Para que la aportación de acciones o participaciones se acoja al régimen de neutralidad, el aportante debe poseerlas ininterrumpidamente durante el año anterior y la entidad aportada no debe ser una agrupación de interés económico ni tener como actividad principal la gestión de patrimonio. Tras la operación, el aportante debe participar al menos en el 5% de los fondos propios de la entidad que recibe la aportación. No se aplicará este régimen si el objetivo principal de la operación es el fraude o la evasión fiscal, o si no existen motivos económicos válidos.
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.