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. 52 results.
Medical non-residents' fees for services used in Spain are fully taxable
V1667-26
Non-resident companies' IRPF retention obligation based on permanent establishment or link
V1566-26
Obligation to file an IRPF tax return when income from employment is received from more than one payer and the limits of art. 96 LIRPF are exceeded
V1114-25
Retention of IRPF can be included in a professional's invoice even if not mandatory
V1098-25
Owners in a property owners' community must declare rental income from common areas
V0534-25
La indemnización por lucro cesante pagada a un profesional tributa como rendimiento de actividad económica y está sujeta a retención
V0464-25
No obligation to withhold Personal Income Tax (IRPF) if the annual rent does not exceed 900 euros
V0055-25
Property owners' association required to withhold IRPF on professional income
V2254-24
Property owners' association must withhold IRPF on property manager's fees
V1754-24
Obligation to retain 15% of professional income for parishes
V1711-24
Professional body not obliged to withhold IRPF in payment mediation
V0478-24
Physical persons employing domestic workers are not obliged to withhold IRPF or file withholding declarations
V2870-23
Self-employed must make IRPF withholding when paying professional invoices
V2612-23
No obligation to withhold IRPF on graphic arts invoices
V2548-23
Obligation to file IRPF if receiving pension from a non-resident non-withholding payer
V2251-23
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
Fiscal residence in Spain determined by physical presence or economic interest centre
V1277-23
A non-EU customer without a permanent establishment in Spain is not obliged to withhold IRPF
V1981-22
Leasing companies must withhold IRPF from physical persons, except where exceptions apply
V1602-22
Tattoo services carried out as self-employed activities are subject to IRPF withholding
V1587-22
The entity must withhold IRPF on invoices from a dental prosthesis professional who works as a self-employed practitioner
V0778-22
Withholding tax depends on whether the payer is a withholding obligor in the exercise of their activity
V3176-21
No refunding invoice required for unapplied IRPF retention
V3133-21
Retention of IRPF on professional service invoices depending on payer type
V2705-21
Threshold for IRPF non-declaration is €14,000 if payer not required to withhold
V2435-21
Income from property community from legal services subject to IRPF retention if payer is obliged to do so
V1502-21
Independent professionals subject to IRPF withholding if payer is a withholding obligor
V3576-20
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
La persona física que subarrienda una vivienda para uso de oficina no debe practicar retención en el IRPF
V1112-20
Retention of 19% required on property rent even if not stated on invoice
V0390-20
Property owners' associations must withhold IRPF on payments for services
V3241-19
No retention of IRPF when a physical person pays a bailiff in a private context
V1176-19
Company deemed obliged to withhold IRPF, not mere payment mediation
V1124-19
No retention obligation if payer is a non-economic physical person
V3133-17
Obligation to apply the 30% reduction in withholdings and the duty to consider the employee's notification
V2081-17
No is there a legal obligation for a professional to include IRPF retention on invoices
V1357-17
No retention obligation when hiring a domestic worker by a physical person in a private setting
V1124-17
La residencia fiscal se determina por la permanencia más de 183 días en España o por el núcleo de actividades económicas
V1004-17
Duty to declare IRPF when payer has no retention obligation
V0734-17
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
Las comunidades de propietarios están obligadas a retener IRPF cuando abonen rentas sujetas a retención
V4029-16
Límite de obligación de declarar el IRPF por rendimientos del trabajo cuando el pagador no está obligado a retener
V2707-15
No retention obligation when payer is a physical person with no economic activity
V2536-15
No obligation to withhold IRPF on household employee's salary
V0023-15
Return of contract bonds does not trigger IRPF retention
V3087-14
Work income threshold for non-declaration: €11,200 if no retention required
V2858-14
Limits on IRPF declaration obligation for foreign work income
V1006-14
No retention obligation on professional income from non-resident payers
V0479-14
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.