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. 73 results.
Specific retention of 35% or 19% applies to compensation for being a manager
V5287-26
Electric vehicle deduction not a retention regularization assumption
V1509-26
15% retention applies to salary arrears imputed to prior years
V2578-25
24% retention applies if work income is below 600,000 euros
V1971-25
Extension or renewal of temporary contracts requires IRPF retention review
V1865-25
IRPF retention on assured pension withdrawal applies to gross amount
V1332-25
Salaries owed from previous years are charged to the year they became due and subject to a 15% retention
V1280-25
No retention of 30% allowed on absolute disability pension
V0944-25
General retention procedure applies with 15% minimum rate for artists under special employment relationship
V0680-25
Retention rate for workers under art. 7p) LIRPF calculated on taxable and non-exempt earnings
V2173-24
Obligation to retain 15% of professional income for parishes
V1711-24
Arrears in employment income must be attributed to the tax period in which they became due
V1669-24
Arrears in benefits are attributed to the tax year in which they were due via supplementary tax return
V1506-24
Societies' advance payments deemed earnings from work
V0627-24
Widowhood and retirement pensions taxed as employment income and subject to withholding system
V0367-24
30% reduction applicable when calculating retention on excess severance pay
V3183-23
General procedure applied for calculating withholding tax on retirement pensions
V2748-23
It is possible to apply the 30% reduction to the deferred retirement economic supplement received as a lump sum
V1994-23
Pensioner's tax rate may change if income or personal circumstances vary
V1748-23
Specific withholding rate for directors applied to private supplementary pensions
V0791-23
Companies must calculate their own IRPF withholding if an employee has two payers
V0490-23
Minimum withholding tax of 15% or 2% applied to technical and assistant staff for artists, depending on employment date
V0339-23
Payments to musicians for cultural activities are subject to income tax withholding
V0355-23
Pensioner's tax withholding type determined by IRPF Regulation procedure
V0041-23
Request for determination of withholding tax rate unavailable for those receiving both salaries and pensions
V2524-22
The minimum for descendants cannot be applied to calculate withholdings if the child is the spouse's child
V1903-22
Arrears in temporary disability benefits from previous years are subject to 15% withholding and excluded from the withholding rate base
V1788-22
Income tax withholding rates are determined through a calculation procedure based on current regulations
V0782-22
Self-employed contributions paid by a company count as remuneration for calculating tax withholdings
V0707-22
A 15% withholding tax rate applies to back payments for services rendered in previous years
V0597-22
Non-exempt pensions are subject to Income Tax withholding under the general system
V0556-22
Pension withholding rates are determined by calculating the withholding amount against total remuneration
V0105-22
A 15% withholding tax rate must apply to backdated employment income from previous years
V3027-21
A 15% withholding tax rate applies to employment income paid in a financial year following the final court ruling
V2924-21
Retention of IRPF on professional service invoices depending on payer type
V2705-21
Taxpayers may deduct withholdings that should have been applied upon written request
V2163-21
Income tax withholding rate for retirement pensions determined via general procedure
V1379-21
Agricultural services subject to 2% retention only if accessory to main activity
V1293-21
Changes in family status must be reported to the payer via Form 145 to adjust tax withholdings
V0607-21
Payments to external experts classified as employment income rather than business income
V0267-21
Withholding tax rate for overtime arrears cannot exceed 15%
V0214-21
A withholding tax exceeding 35 percent cannot be applied to directors' remuneration
V0036-21
Retention rate in temporary contracts may increase via regularization mechanism
V0029-21
Retirement and widowhood pensions taxed as employment income under the general withholding system
V3372-20
Los ingresos por impartir un curso de forma circunstancial tributan como rendimientos del trabajo
V2905-20
La subrogación empresarial permite mantener el límite de 22.000 euros para no declarar el IRPF
V2759-20
Los ingresos por cesión de derechos de guion se consideran rendimientos de actividad profesional
V2735-20
El pagador está obligado a aplicar un tipo de retención de IRPF superior si el trabajador lo solicita por escrito
V2491-20
El pago de alimentos a un padre por sentencia judicial no reduce la base para el cálculo de retenciones en IRPF
V2024-20
Withholding IRPF obligation depends on whether client is a liable party under RIRPF
V1905-20
La subrogación empresarial no implica la existencia de dos pagadores para el límite de la obligación de declarar
V1822-20
Retention of IRPF required when paying professional income to a legal entity
V1829-20
Business subrogation does not imply the existence of two payers for the IRPF filing threshold
V1739-20
Administrators' remuneration classified as income from work with 19% or 35% retention
V1686-20
V1632-20
La sucesión de empresa no implica la existencia de dos pagadores para el límite de la obligación de declarar
V1267-20
Las aportaciones a deportistas por convenios de colaboración pueden tributar como rendimientos de actividades profesionales o por cesión de imagen
V1157-20
El tipo de retención del 15% se aplica si el pago de salarios tiene la consideración de atrasos
V0986-20
Administrator's remuneration is income from work unless economic activity conditions are met
V0542-20
Retention type must be regularised when earnings vary during the year
V0426-20
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.