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.
Periodo Impositivo — evolución doctrinal DGT
evolution::periodo-impositivo
Delays in triennium payments must be attributed to the year of exigibility via supplementary self-declaration
V5354-26
Deduction available for electric vehicle and charging point
V5389-26
Requirements to claim home purchase deduction after 2013 repeal
V5280-26
Deductions for mortgage payments during habitual residence
V5278-26
Requirements to claim home ownership deduction after 2013 repeal
V5355-26
30% reduction allowed on mutual agreement termination compensation
V5271-26
Disbursement of disability home adaptation subsidy treated as patrimonial gain
V5341-26
Reduction for start of activity not applicable if activity began before becoming tax resident
V5368-26
Loss on share sale only deductible if no repurchase in prior or next two months
V5316-26
Reduction for start of activity applicable in second year if conditions met
V5293-26
Tax period ends with legal dissolution and registration date
V5254-26
Premiums under special agreement with Social Security deductible
V1658-26
Criterios para la determinación de la residencia fiscal en España
V1646-26
Reduction of 30% for irregular income cannot apply to phased pension indemnification
V1564-26
Castilla and León's 'Return Passport' aid treated as patrimonial gain
V1558-26
La deducción por eficiencia energética se aplica en el período impositivo en que se expide el certificado energético
V1528-26
La deducción por eficiencia energética se aplica en el periodo impositivo en que se expide el certificado de eficiencia energética
V1527-26
Imputación temporal de los incrementos retributivos de 2024 y 2025 según su exigibilidad
V1500-26
Imposibilidad de aplicar la reducción del 30% en 2025 si se aplicó en 2024, salvo rectificación en plazo
V1506-26
2025 pay rise to be taxed in 2026 if paid that year
V1512-26
Exemption for foreign work calculated based on taxpayer's calendar year
V1371-26
Salaries indexed to IPCA or contracts with retroactive effects are charged to the year they become due
V1356-26
Loss from judicial costs is charged in the tax period when the judgment becomes final
V1354-26
Reduction of 30% for irregular earnings not applicable to fragmented payments
V1271-26
Cannot claim start-up reduction if over 50% of income from previous employer
V1269-26
Deduction not available unless vehicle first registered in Spain under taxpayer
V1187-26
Legal expenses in eviction proceedings deductible for property income
V1115-26
Reduction of 30% cannot apply to phased indemnifications under mutual agreement
V1089-26
Requirements to claim the minimum for ancestors in IRPF
V1085-26
Reduction of 30% for irregular income not applicable if pension indemnity is spread across tax periods
V1003-26
Social security contributions under special agreements are deductible in the year they become due
V1009-26
25% capitalisation reserve limit applicable if turnover below €1m
V0997-26
Capital gain from increased justiprecio in expropriation charged to the tax period when the judicial resolution becomes final
V0987-26
15% tax rate for emerging enterprises requires compliance with Law 28/2022 requirements
V0786-26
A patrimonial loss can be recognised for a non-collected loan after a creditors' proceeding concludes
V0539-26
Deduction for energy rehabilitation can be claimed in the year the certificate is issued
V0521-26
Deduction for electric vehicle purchase applicable in year of 25% payment
V0426-26
Earnings from acting as a government representative in elections are considered income from work
V0272-26
Change of dominant entity in a fiscal group by acquisition of control
V0256-26
Tax residence is determined by physical presence or the center of economic interests
V0186-26
Requirements for applying the minimum tax relief for ancestors in IRPF
V0129-26
Requirements for the application of the minimum for ascendants with disabilities
V0121-26
Prorrateo of IVTM not allowed in voluntary temporary vehicle withdrawals except for theft or disappearance
V0087-26
The deduction for electric vehicles requires registration or payment of an advance according to the requirements of the Personal Income Tax Law
V2595-25
Tratamiento fiscal de los atrasos del complemento por maternidad o brecha de género
V2484-25
Minimum for relatives and disability not applicable without cohabitation
V2185-25
New entities may apply 15% reduced tax rate if activity differs from that previously exercised by shareholder
V2156-25
Deductions for home ownership investment cannot be carried forward
V2138-25
Electric vehicle deduction applies in year of at least 25% advance payment
V2085-25
Deduction for electric vehicle not available if not first registered in Spain
V2067-25
Vehicle electric deduction applies in year of registration or payment of advance
V2083-25
Newly created entities may be taxed at 15% during the first two periods with a positive tax base, provided there is no transfer of activity from related entities or prior exercise by natural persons with a shareholding exceeding 50%
V2023-25
Public sector remuneration increases are imputed to the period in which they become due
V1991-25
Point redemption does not allow 30% reduction for generation period exceeding two years
V1990-25
Cannot carry forward unused electric vehicle deductions due to insufficient integral quota
V1982-25
Non-resident tax regime available for remote work from Spain
V1953-25
Deduction for electric vehicle not applicable if previously registered
V1952-25
30% reduction for payment irregularity applies only if income is attributed to a single tax period
V1844-25
Geographic mobility deduction depends on proving effective residence change
V1854-25
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.