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. 90 results.
Parent with shared custody entitled to child allowance but not maintenance annuities
V1086-26
Application of subrogation to acquisition value and date for property received by improvement pact
V0564-26
Posibilidad de aplicar el régimen especial del artículo 93 de la LIRPF al trabajador y a su progenitor de hijos menores
V2608-25
Parents can apply child minimum if child's income stays below thresholds
V1377-25
In shared custody, one parent may jointly declare with children, other parent individually
V1045-25
Impossible joint taxation of spouses if child taxes jointly with other parent
V1050-25
In cases of exclusive custody, joint taxation option belongs to the parent with custody
V0566-25
Annual contributions to pension plans can be reduced by up to €10,000 per disabled child
V0367-25
Annual cap of 10,000 euros for tax relief on pension contributions to disabled children
V0272-25
Custody costs paid by both parents count towards the maternity deduction increase limit
V2349-24
Ineligibility for joint taxation with adult children and rules for shared custody
V1970-24
Joint tax returns with a single child are not permitted if a family unit is formed with another child
V1142-24
The annual child support deduction cannot be applied if the taxpayer is entitled to the minimum allowance for descendants
V1138-24
Nursery expenses paid by the other parent may be included to increase the maternity tax deduction
V0684-24
In joint custody arrangements, either parent may opt for joint taxation
V0409-24
Joint tax filing with partner and children is not permitted, though filing with one's own children is allowed
V3092-23
Loss from Forum Philatelic insolvency must be attributed to credit holder
V1600-23
Single-parent family tax reduction of €2,150 applicable to joint tax returns
V1509-23
Joint tax filing with a child is not permitted if the other parent is already filing jointly with them
V1103-23
In the absence of marriage, only one parent may file jointly with biological children
V1060-23
Parents may apply the minimum per disabled descendant if income and cohabitation limits are met
V0946-23
Two separate acquisition dates must be applied to property percentages received through two different inheritances
V0798-23
Minimum allowance for descendants must be split 50/50 between parents if the child is common to both
V0450-23
Parents may apply the minimum allowance for descendants by splitting the amount 50% each
V2473-22
Under joint custody, a parent may file a joint tax return with their child regardless of the child's registered address
V2203-22
Expenditure of money for vital needs is not considered a disposal of assets for the reduction of Personal Income Tax (IRPF)
V1905-22
Civil partnerships do not constitute a family unit for joint income tax returns
V1582-22
Parent with custody may apply minimum per children despite temporary registration with other parent
V1324-22
Spouses may split the personal allowance for descendants if the child's income remains within limits
V1246-22
Unmarried couples: only one parent may file tax returns jointly with children
V0965-22
A parent without custody may choose between the minimum for descendants or periodic child support payments
V3084-21
V3015-21
Joint tax returns can be filed with children if shared custody exists and the other parent files individually
V2510-21
Both parents may apply the large family tax deduction by prorating the amount
V2143-21
Family status for tax withholdings: civil partnership with one child is classified as 'other' (category 3)
V1793-21
Joint tax filing with children cannot alternate if it results in minors belonging to two family units
V1612-21
V1562-21
Only one parent may file joint tax returns with children in the absence of a marriage bond
V1551-21
If cohabiting with a child, apply minimum for dependents, not maintenance regime
V1393-21
Minimum allowance for disabled descendants may be prorated at 50% if economic dependency is proven
V1400-21
The special regime for child support cannot be applied if one is entitled to the minimum allowance for descendants
V1187-21
V1085-21
V0969-21
Two separate acquisition dates and values must be applied to a property inherited from both parents
V0893-21
In joint custody, either parent may opt for joint taxation with their children
V0704-21
Shared custody: food allowance special rules do not apply if entitled to the minimum allowance for descendants
V0482-21
Custodial parent applies descendant minimum; non-custodial parent may choose between said minimum or child support annuities
V0111-21
Parent with sole custody may apply minimum for descendants
V3453-20
Joint tax filing not permitted with civil partners, but possible with minor children
V3143-20
In joint custody, the personal allowance for descendants is apportioned and child maintenance tax treatment does not apply
V3079-20
In shared custody, parents cannot apply food special provisions
V2736-20
Family housing expenses paid by a parent do not qualify as deductible maintenance payments
V2015-20
No obligation to file income tax return for a deceased person if the inheritance is renounced
V1929-20
Mother with custody rights may file joint tax returns with her daughter
V1717-20
Parents may claim the descendant minimum if the daughter does not file a tax return or has income below €1,800
V1446-20
V1378-20
Parent with custody entitled to child's minimum, not maintenance
V1252-20
Parent with custody may claim child dependency allowance
V1253-20
No apply food allowances in shared custody; joint taxation optional
V1031-20
Se puede aplicar la deducción por familia numerosa si se cumplen los requisitos de la LIRPF y la Ley 40/2003
V0933-20
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.