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 DGT confirms that a foundation does not lose its non-profit status when carrying out promotional activities for a regatta benefiting its founder, as such activities are part of a support programme for a public event of exceptional interest.
Cuestión planteada Si como consecuencia de lo expuesto, la Fundación estaría cumpliendo con todos los requisitos de relevancia tributaria previstos en la Ley 49/2002, de 23 de diciembre, de régimen fiscal de las entidades sin fines lucrativos y de los incentivos fiscales al mecenazgo, en particular lo establecido en su artículo 3.4º en lo relativo a la prestación de servicios en beneficio de su fundador y, por tanto, no perdería la condición de entidad sin ánimo de lucro, manteniendo la aplicación de los beneficios fiscales del artículo 27 de la misma Ley, resultando de aplicación los incentivos fiscales previstos en dicho artículo a los donativos que los mecenas del acontecimiento realicen a la Fundación.
La Fundación no realiza actividades con destino a su fundador, sino que actúa como entidad encargada de programas relacionados con un acontecimiento de excepcional interés público. En la medida en que cumpla los requisitos del artículo 3 de la Ley 49/2002, conservará su condición de entidad sin fines lucrativos. Por tanto, podrá aplicar el régimen fiscal especial y los beneficios del artículo 27.3 de la citada Ley.
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.