Partner-attended · reply within 24 business hours
Language
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.
Expert analysis and market trends.
Periodic analysis and technical documents
Practical tools for informed decision-making.
Enter a reference (BOE-A-2026-...), a regulation, or a topic. 145 results.
Beneficiaries of Minimum Vital Income get 3-month tax exemption for self-employment earnings
BOE-A-2026-6976
Master costs deductible only if linked to business income
V2639-25
Las entidades en régimen de atribución de rentas sujetas al RSIF son aquellas que desarrollen actividades económicas
V2607-25
Possibility of applying 30% reduction for gains from inherited properties with generation period exceeding two years
V2587-25
Requisitos para la deducibilidad de gastos de investigación y desplazamientos en actividades económicas
V2585-25
Streaming subscription deductibility depends on correlation with income
V2579-25
Los pagos por ensayos clínicos realizados en Jordania están sujetos a retención de IRNR por utilizarse en España
V2490-25
Requisitos para la exención en el Impuesto sobre el Patrimonio por participaciones en entidades
V2461-25
Holiday accommodation with complementary services may constitute an economic activity for exemption from Wealth Tax
V2444-25
Property sale classification depends on production and human resources organisation
V2470-25
Las aportaciones a PIAS o SIALP no son deducibles ni reducen la base imponible
V2337-25
Player development fees subject to Corporate Tax as economic activity
V2275-25
Rental income must be imputed for holiday let properties when unoccupied
V2243-25
Requisitos para la exención en el Impuesto sobre el Patrimonio de participaciones en entidades con actividad de arrendamiento
V2239-25
Ownership-based crypto trading not considered economic activity
V2232-25
Requisitos para la exención en el Impuesto sobre el Patrimonio en la gestión de participaciones sociales
V2218-25
Requisitos para la aplicación del tipo reducido del 15% en entidades de nueva creación
V2226-25
Requisitos para que el arrendamiento de inmuebles sea considerado actividad económica
V2227-25
Self-employed worker without economic activity cannot claim film investment deduction
V2194-25
Subsidy from vehicle scrapping counted as business income
V2193-25
Transfer of a lottery business may be exempt from VAT if the transferred elements constitute an autonomous economic unit
V2175-25
Civil liability income of a manager is subject to Corporate Tax in professional bodies
V2153-25
La primera matriculación de vehículos N1 para servicios municipales puede estar no sujeta al impuesto especial
V2155-25
Requisitos para que las entidades de nueva creación apliquen el tipo reducido del 15% en el Impuesto sobre Sociedades
V2156-25
Posibilidad de aplicar el régimen de neutralidad fiscal a la aportación de cuotas de una comunidad de bienes a una sociedad
V2143-25
Posibilidad de aplicar la reducción del 30% por rendimientos generados en más de dos años en honorarios de abogados
V2134-25
Gastos of a tourist vehicle cannot be deducted if used for private purposes
V2122-25
Vehicle tourism expenses deductible only if exclusively used for economic activity
V2119-25
Spousal earnings may be considered income from work if dependency and deductibility conditions are met
V2103-25
Requisitos para la aplicación del régimen de neutralidad fiscal en la aportación de inmuebles a una sociedad
V2117-25
La actividad de profesor tutor de la UNED no constituye actividad económica para el IAE
V2106-25
Requisitos para la exención en el Impuesto sobre el Patrimonio en participaciones de entidades
V2063-25
Vehicle expenses deductible only if exclusively tied to economic activity
V2073-25
El arrendamiento de terreno rústico para una antena puede ser compatible con el régimen simplificado de IVA y su tratamiento en IRPF dependerá de su naturaleza
V2059-25
Rent of rooms may qualify for property reduction if conditions met
V2080-25
Amounts provided by partners for R&D&i projects may be subject to CIT if the existence of economic activity is determined
V2021-25
Newly created entities may be taxed at 15% during the first two periods with a positive tax base, provided there is no transfer of activity from related entities or prior exercise by natural persons with a shareholding exceeding 50%
V2023-25
Newly created entities carrying out economic activities may be taxed at the 15% rate in the first period with a positive base and in the following one
V2024-25
The VERIFACTU Regulation applies to professionals with economic activity who use computerised billing systems
V1994-25
Property management subcontracts could qualify as economic activity
V1963-25
Use of Excel may trigger RSIF obligations
V1925-25
Rental income from a roof is declared when due and subject to retention
V1908-25
Tratamiento de los gastos y la amortización de bienes muebles cedidos con un inmueble en alquiler
V1936-25
La reducción del 50% en el alquiler de vivienda requiere que el destino primordial sea satisfacer la necesidad permanente de vivienda del arrendatario
V1903-25
No imputation of immovable rental income for unconstructed land area
V1932-25
Self-employed can retain objective estimation in a rental property community
V1847-25
Remuneration for the role of executor generally considered as income from work
V1877-25
Return of funds for litigation expenses not considered economic income
V1856-25
La calificación de los servicios prestados por un socio a su sociedad como actividad económica o rendimientos del trabajo
V1843-25
Requisitos para la exención del Impuesto sobre el Patrimonio en participaciones de entidades con actividad económica
V1815-25
Rental income in property communities attributed to co-owners
V1798-25
Requisitos para el acogimiento al régimen especial de arrendamiento de viviendas en el Impuesto sobre Sociedades
V1826-25
La afectación de préstamos a terceros como activos de la actividad económica depende de su necesidad y cumplimiento de requisitos
V1787-25
Requisitos para la aplicación del tipo reducido del 15% en entidades de nueva creación (Impuesto sobre Sociedades)
V1788-25
Economic activity in the leasing of real estate generally requires the employment of at least one full-time employee
V1769-25
Reduced 15% tax rate for new entities requires not being part of a group
V1770-25
La sujeción al IVA de los servicios de publicidad de deportistas depende de si el destinatario es la sede en el extranjero o la sucursal en España
V1748-25
Los premios de concursos hípicos pueden ser rendimientos de actividades profesionales, rentas del trabajo o ganancias patrimoniales
V1708-25
Deducibilidad de gastos en rendimientos del capital inmobiliario y su proporcionalidad
V1667-25
Shareholdings with at least 5% voting rights may be excluded from non-affected assets calculation
V1649-25
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Auto-detected from the page you are viewing.
Check the privacy box to submit
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.
No cost · no commitment · cancel up to 24h in advance
Reschedule · Cancel
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.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
A partner calls directly · Same day if requested
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.