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. 79 results.
Certificate of residence from the preceding year can be used to justify tax exemption
V5219-26
Exemption from corporate tax retention possible if conditions met
V5046-26
Non-resident companies' IRPF retention obligation based on permanent establishment or link
V1566-26
Income from remote work in Spain is taxed in Spain; Portuguese employer not required to withhold if no presence in Spain
V1339-26
Self-employed professionals must withhold IRPF if providing economic activities
V1111-26
Rental income from a roof is declared when due and subject to retention
V1908-25
La obligación de retener cantidades embargadas persiste hasta la notificación oficial de la Administración
V1239-25
Retentions not carried out by payer imputed to the period of rental imputation
V1177-25
No retention obligation if acting as simple payment mediator
V1133-25
Second employer not required to withhold IRPF if payments below threshold
V0498-25
No obligation to withhold Personal Income Tax (IRPF) if the annual rent does not exceed 900 euros
V0055-25
No retention required on interest payments in participative loans between group companies under certain conditions
V1956-24
Dividends between companies with >5% ownership for over a year exempt from IS withholding under Art. 21 LIS, with negative Model 123 declaration
V1901-24
Renting out property may be classified as mobile capital income
V1504-24
IVS and IRPF retention depend on whether each co-owner or the property community carries out the rental
V1147-24
No obligation to withhold IRNR on independent services from Argentine residents
V0857-24
Tenant may be obliged to withhold rent from common areas in a property owners' association
V0661-24
Professional body not obliged to withhold IRPF in payment mediation
V0478-24
Salaries of a remote worker resident in Spain are taxable in Spain unless work is also carried out in the UK
V2883-23
No retention obligation on rental income for private use by a non-obligated physical person
V2594-23
Non-profit associations must retain IRPF on professional fees
V2420-23
2% retention on agricultural invoices depends on payer being a withholding obligor
V1513-23
Property owners' associations must withhold IRPF on payments to property managers
V1404-23
Physiotherapy deemed a professional activity; VAT exemption depends on service purpose
V0781-23
Income from teleworking from Spain for a Dutch company is only taxable in Spain
V2223-22
A non-EU customer without a permanent establishment in Spain is not obliged to withhold IRPF
V1981-22
No obligation to state IRPF retention on invoices
V1805-22
Leasing companies must withhold IRPF from physical persons, except where exceptions apply
V1602-22
Dividends exempt under art. 21 LIS not subject to withholding if conditions met
V3204-21
Fruit farming course not considered agricultural activity for 2% retention
V2743-21
Retention of IRPF on professional service invoices depending on payer type
V2705-21
Dividends following capital reduction subject to retention
V2539-21
Threshold for IRPF non-declaration is €14,000 if payer not required to withhold
V2435-21
Un uncolegiado real estate agent must register as a professional and apply IRPF withholdings under certain conditions
V2188-21
Exemption from retention applies from certificate delivery to tenant
V1374-21
Contributions to an employee incentive foundation do not generate income or retention obligation
V0789-21
Retention on prize payments required if base exceeds 300 euros
V3668-20
No obligation to withhold IRPF on interest paid by employee to company
V2846-20
A foreign company without a permanent establishment in Spain is not obliged to withhold IRPF on professional services
V2479-20
Obligación de retener IRPF por entidades no residentes sin establecimiento permanente en España
V2298-20
Withholding IRPF obligation depends on whether client is a liable party under RIRPF
V1905-20
No obligation to withhold taxes on non-resident artists performing abroad
V1887-20
Retention of IRPF required when paying professional income to a legal entity
V1829-20
No retention of IRNR if Swiss entity has no permanent establishment in Spain
V1564-20
La sujeción al IVA depende de la condición y ubicación del destinatario, y la retención de IRPF de la condición del pagador
V1032-20
Possibility of claiming exemption for foreign work for in-kind remuneration
V0702-20
Retention of 19% required on property rent even if not stated on invoice
V0390-20
Prizes from private raffles subject to retention or advance payment
V0013-20
Requisitos para la reducción de la base imponible del IVA por créditos incobrables y su tratamiento ante acuerdos de cobro
V2910-19
No retention of IRPF when a physical person pays a bailiff in a private context
V1176-19
No retention of IRPF when teaching takes place in a own establishment
V1123-19
No retention required for IRPF on prize winnings below 300 euros
V1219-18
La obligación de retener IRNR depende de si la entidad actúa como simple mediadora de pago o como pagadora de las rentas
V0367-18
No retention obligation if payer is a non-economic physical person
V3133-17
Temporary transfer of a marina berth deemed mobile capital income
V2346-17
No retention of IRPF required for interest paid to private individuals without economic activity
V2274-17
Duty to declare IRPF when payer has no retention obligation
V0734-17
Retention of payments to translators in Argentina depends on whether they are fees or professional services
V5393-16
No obligation to withhold IRPF on professional fees paid by costs judgment
V4844-16
No retention obligation for IRPF if rental does not constitute an economic activity
V4050-16
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.