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. 29 results.
Rental seat costs for customer loyalty are deductible up to 1% of turnover
V5050-26
Cannot apply 15% reduced rate if no economic activity is carried out
V5049-26
25% capitalisation reserve limit applicable if turnover below €1m
V0997-26
Meal expenses with clients are deductible under certain conditions and limits
V2525-25
Simplified direct estimation applies if activity is subjective and no renunciation is made
V1458-25
Communal membership fees included in business turnover for IAE exemption
V1026-25
Dietary allowances received by board members counted as income from employment
V0451-25
Newly created entities that are part of a group cannot apply the reduced rate of 15%
V0178-25
Settling I+D+i deduction with negative taxable base possible if minimum liquidated amount met
V2211-24
Sociedad with 9 rental properties and no full-time employee not deemed to have economic activity for corporate tax purposes
V2236-24
Associate and user fees form part of business revenue for IAE exemption threshold
V2847-23
Exemption not applicable if group turnover exceeds one million euros
V1763-22
Solo el descuento de gestión debe integrarse como ingreso en la cifra de negocios y base imponible
V1500-22
El IAE se devenga desde el inicio efectivo de la actividad y la exención por inicio se aplica por cada actividad económica
V0982-22
Payouts from betting do not reduce turnover, but are operating expenses
V0289-22
Companies in a group must pay IAE if combined turnover exceeds one million euros
V3101-21
Exemption not granted for new activity if prior activity existed
V3064-21
Livestock farming activity falls within IAE taxable base and must be included in business revenue calculation
V0535-19
La UTE es sujeto pasivo del IAE y podría acceder a exenciones según el TRLRHL
V2033-18
IAE exemption determined by considering the overall economic activities
V3287-17
No procede la exención del IAE por inicio de actividad si las nuevas sociedades realizan las mismas actividades que las fusionadas
V0096-17
La empresa operadora de máquinas recreativas solo integra en el Impuesto sobre Sociedades la parte de la recaudación que le corresponde
V3409-16
La existencia de control por administración común puede determinar la existencia de un grupo de sociedades a efectos de la exención del IAE
V3053-16
La exención del IAE requiere que el conjunto de las actividades económicas no supere el millón de euros de cifra de negocios
V0393-16
Las sociedades gestoras de capital-riesgo solo integran la cifra de negocios de otras entidades si forman grupo según el Código de Comercio
V3515-15
Administrator remuneration classified as income from work with specific withholding
V3184-15
Retention rate for new company managers in 2015 is 20 per cent
V1727-15
Rental income from properties must be included in business revenue for IAE exemption
V2130-14
Societies in a group not exempt from IAE if combined turnover exceeds 1 million euros
V1997-14
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.