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 company has requested a ruling regarding ITP and AJD taxation concerning the establishment of a real estate complex, the declaration of new construction, horizontal division, and the allocation of a dwelling. The DGT determines that the establishment of the complex does not trigger taxation and specifies how to calculate the tax base for the remaining operations.
Cuestión planteada Determinación de los distintos hechos imponibles a los efectos del Impuesto de Transmisiones Patrimoniales y Actos Jurídicos Documentados, así como la tributación a que se encuentra sometida cada una de ellos, en concreto los conceptos y criterios aplicados para el cálculo de la base imponible, especificando qué comprende cada concepto o subconcepto, como coste de ejecución de la obra, la total o la construida en cada caso, el valor del suelo, etc.
La constitución de un complejo inmobiliario no tributa por AJD al no tener por objeto cantidad o cosa valuable. La declaración de obra nueva y la división horizontal tributan por la cuota variable de AJD, usando como base el coste real de ejecución de la obra (sin IVA, beneficios ni honorarios) y el valor del terreno. La adjudicación de vivienda tributa por AJD sobre el valor declarado a la fecha de la escritura, que en permutas es el valor del solar entregado.
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.