In response V2752/2023 dated October 10, the General Directorate of Taxes (DGT) analyzes a restructuring operation of a family company (entity A) that owns 100% of entity B. Entity A is responsible for directing and managing the company’s participation in entity B. In 2019, the parents donated shares in entity A to their children, benefiting… Continue reading Tax Advisor: Tax analysis of corporate restructuring: Implications on companies, assets, and Inheritance and Gift Tax (ISD)

Taxes are often the last consideration when contemplating the possibility of moving out of Spain, unless it is with the explicit goal of reducing the tax burden. Nevertheless, taxes will remain a reality, not only in the new country of residence but also in relation to the decision to cease being a tax resident in… Continue reading Tax Advisor: Exit Tax in Spain: Implications and Strategies