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 the reduction applies to both bare and full property, and that the consolidation of usufruct is taxed at the value of the bare property at the time of creation.
Cuestión planteada Si la reducción del artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones se aplica indistintamente para la donación, tanto de la plena propiedad como de la nuda propiedad, respecto del hijo no residente. Valor a efectos de la liquidación del impuesto por la nuda propiedad. Tributación para el supuesto de consolidación del usufructo.
La reducción del artículo 20.6 de la Ley 29/1987 procede tanto para la donación de la plena como de la nuda propiedad de las participaciones. En la donación de nuda propiedad, el valor es el 84% de la diferencia entre el valor real y el del usufructo. Ante la extinción del usufructo, se exige el impuesto según el título de constitución, aplicando el tipo medio efectivo de gravamen correspondiente a la desmembración del dominio y sobre el valor que tenían las participaciones en ese momento.
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.