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. 200 results.
Obligation to file IRPF return upon receiving work, capital and economic activity income
V5298-26
Tax obligation to declare IRPF if work and capital income exceeds 1,000 euros annually
V5347-26
To qualify for Canary Investments Reserve, income must arise from economic activities conducted through a permanent establishment in the region
V5391-26
No declaration required for exempt subsidy if income limits not exceeded
V5291-26
No obligation to declare IRPF if pension contributions not exercised
V5342-26
Tax declaration obligation depends on income thresholds or double taxation relief claim
V5312-26
Rendimientos Del Capital Mobiliario — evolución doctrinal DGT
evolution::rendimientos-del-capital-mobiliario
Bonus from fund transfers taxed as mobile capital income
V5176-26
Las ayudas públicas se consideran ganancias patrimoniales y la atribución de rendimientos bancarios depende de la titularidad jurídica
V1643-26
Tratamiento fiscal del arrendamiento de cápsulas habitacionales muebles: IRPF y deducibilidad en IS
V5036-26
La titularidad de rendimientos y ganancias se determina según las normas de titularidad jurídica y las pruebas aportadas
V1571-26
Calificación en IRPF de los ingresos por derechos de autor según la condición de autor o heredero
V1521-26
Tributación del staking y obtención de criptomonedas por publicidad en el IRPF
V5017-26
Domain ownership transfer may be subject to VAT and treated as mobile capital income in personal income tax
V1320-26
Letting residential flats without hotel services classified as returns on movable capital
V1274-26
Award for reporting state assets taxed as patrimonial gain in IRPF
V1201-26
Subletting an immovable property without economic activity is taxed as mobile capital income
V1143-26
No obligation to file tax return if income below legal thresholds
V1117-26
Only administration and deposit costs are deductible, not discretionary management
V1130-26
Capital received by survival in life insurance treated as capital asset return
V1018-26
Staking income taxed as capital gains or patrimonial gains
V0612-26
Dividends from private shares are fully attributed to the holder in personal income tax
V0569-26
Free usufruct on shareholdings presumed remunerated for income tax
V0437-26
Life annuity payments from a social prevision mutuality are treated as capital gains
V0370-26
Tax declaration obligation depends on exceeding income thresholds
V0269-26
Issuance premium distribution reduces acquisition value; excess taxed as capital gains
V0215-26
Cannot reduce capital reserves by the tax difference from non-cash contributions
V0037-26
Minoration of capital not allowed under special contribution regime
V0024-26
Cannot reduce capital funds by the difference from a special non-cash contribution regime
V0025-26
Life insurance payout for absolute and permanent disability considered capital income
V2573-25
Life insurance payout for absolute and permanent disability treated as capital gains
V2235-25
Insurance payout for serious illnesses treated as patrimonial gain
V2236-25
A child is not obliged to declare IRPF if income is below legal thresholds
V2189-25
Income and penalties from contract breaches may be treated as capital gains
V2109-25
Dividends are taxable in the name of the legal holder of shares, even if freely transferred to another shareholder
V2089-25
Return of contributions via immovable may be treated as capital movable income
V1951-25
IVA and IRPF retention applicable to inherited copyright transfer
V1834-25
Benefits from professional social mutualities taxed as income from work if contributions reduced taxable base
V1600-25
Las permutas de criptomonedas generan ganancias o pérdidas patrimoniales en la base del ahorro
V1551-25
Non-proportional dividend distribution may be taxed under ISD if not statutorily provided
V1525-25
Rental and interest income of displaced workers taxed under special IRPF regime
V1378-25
Usufructuaries can deduct administration and deposit costs from capital gains
V1385-25
Dividends are treated as mobile capital income in savings base
V1336-25
Free creation of a life-term usufruct over shareholdings deemed capital movable income
V1320-25
Mora interest for wage claims taxed as patrimonial gain
V1323-25
Dividends received by a shareholder are considered capital gains for income tax
V1277-25
Interests on a German account are imputed to the period of recognition in the account
V1246-25
Active management and portfolio revaluation fees not deductible in income tax
V1236-25
Delay compensation and interest taxed as capital gains in general base
V1167-25
Life insurance returns can offset negative capital gains and losses
V1180-25
Returns and gains from a joint shares account are attributed to the legal owner
V1164-25
Returns from a participation account contract are classified as returns from movable capital
V1185-25
Dividends taxed as capital income; share sales as capital gains
V1113-25
Spain's Bank of Spain transfer fee reduces Treasury bills' capital return
V0983-25
The difference between subscription amount and state bonds' nominal value is taxed at maturity
V0974-25
US citizens resident in Spain cannot deduct 'transition tax' from their IRPF
V0948-25
Return of capital via property may be treated as capital gains
V0938-25
Non-professional foreign exchange trading profits classified as capital gains or losses
V0887-25
Positive and negative gains from a bank promotion can be offset in the same tax year
V0891-25
Insurance payout treated as patrimonial gain, not capital income
V0746-25
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.