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 community of property owners sought clarification on whether the deed for the declaration of new building works and modification of horizontal property, following the construction of 20 storage units, should be taxed on the value of the extension or the total value of the building. The DGT ruled that the deed is subject to tax and that the taxable base is the actual cost value of the declared new building works.
Cuestión planteada Tributación en el Impuesto de Transmisiones Patrimoniales y Actos Jurídicos Documentados de la escritura de declaración de obra nueva construida, modificación del régimen de propiedad horizontal y adscripción de trasteros a viviendas, otorgada por la comunidad de propietarios consultante y en concreto sobre la base imponible de aplicación del tipo del impuesto, es decir si la base será el valor de la obra de ampliación objeto del proyecto para la realización de los 20 trasteros o si por el contrario se calcularía sobre la base del valor del edificio originalmente inscrito conforme a su declaración de obra nueva y división horizontal y al que se le añaden los trasteros.
La escritura que documenta una obra nueva de trasteros, su adscripción a viviendas y la modificación del régimen de propiedad horizontal está sujeta tanto a la cuota fija como a la cuota gradual de actos jurídicos documentados. La base imponible para la cuota gradual será el valor real de coste de la obra nueva que se declare en la escritura.
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.