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 query was raised regarding whether regulatory changes would eliminate exemptions in mortgage loan deeds when the borrower is an exempt entity. The DGT has ruled that objective exemptions remain in force because the exemption applies to the transaction itself rather than the person.
Cuestión planteada Primera: Si la entrada en vigor de las modificaciones introducidas por la Ley 5/2019 no alteran ni derogan la exención de la cuota gradual de AJD regulada en el párrafo 25 de artículo 45.I.B) del TRLITPyAJD que resulta aplicable a "Las escrituras de préstamo con garantía hipotecaria en las que el prestatario sea alguna de las personas o entidades incluidas en la letra A) anterior".
Las exenciones objetivas del TRLITPAJD siguen siendo aplicables a las escrituras de préstamo con garantía hipotecaria, aun cuando el sujeto pasivo sea el prestamista. Esto incluye la exención para prestatarios incluidos en la letra A) del artículo 45.I y la exención para operaciones de hipoteca inversa. La normativa solo suprime los beneficios fiscales parciales y las exenciones subjetivas en operaciones donde el sujeto pasivo es el prestamista.
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.