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.
Partner remuneration for work in a society considered income from labour
V0539-25
Professional partner remuneration may be considered economic activity income
V2801-23
Salaried partners with >25% share may be deductible if valued at market value
V2406-21
Socius remuneration may be deductible corporate tax expenses
V0625-21
Partner remuneration for services to the company: work or business income?
V2688-20
Partner remuneration for services to the company is income from work
V1692-20
Tratamiento fiscal de las retribuciones de socios administradores: rendimientos del trabajo o de actividad económica
V0946-19
Tratamiento fiscal de las retribuciones de socios profesionales: rendimientos del trabajo o de actividades económicas
V3266-18
Tratamiento en el IRPF de las retribuciones de socios por funciones de administrador o por servicios profesionales
V2998-18
Tratamiento fiscal de las retribuciones de socios profesionales: rendimientos del trabajo o de actividad económica
V1904-18
Tratamiento fiscal de las retribuciones de socios por servicios prestados a la sociedad
V1729-18
Tratamiento en el IRPF de las retribuciones de socios por funciones de administrador y por servicios profesionales
V1652-18
Las retribuciones de socios trabajadores son deducibles en el IS bajo condiciones de inscripción, devengo y justificación
V1478-18
V3249-17
Tratamiento fiscal de las retribuciones de socios profesionales a su sociedad: rendimientos del trabajo o de actividades económicas
V2961-17
Tratamiento fiscal de las retribuciones de socios por servicios prestados a la sociedad y por funciones de administrador
V1416-17
Professional partners' remuneration may constitute business income if specific conditions are met
V0990-17
Socius remuneration for services other than administrative role deemed income from work
V0195-17
Professionals' remuneration may be treated as business income in IRPF under certain conditions
V5450-16
Partner remuneration for non-administrative services taxed as income from work
V4715-16
Las retribuciones de socios por servicios profesionales pueden ser rendimientos de actividades económicas según el cumplimiento de requisitos de actividad
V4513-16
Tratamiento fiscal de las retribuciones de socios y administradores en sociedades de servicios profesionales
V4005-16
Tratamiento fiscal de las retribuciones de socios por administración y servicios profesionales
V3893-16
Deducibilidad de las retribuciones de socios administradores y trabajadores en el Impuesto sobre Sociedades
V3854-16
Tratamiento fiscal de las retribuciones de socios por funciones de administración y prestación de servicios profesionales
V3503-16
Tratamiento de las retribuciones de socios en sociedades civiles con objeto mercantil
V3384-16
V3368-16
Condiciones para la deducibilidad de las retribuciones de socios y administradores en el Impuesto sobre Sociedades
V3106-16
Tax treatment of remuneration for partners and administrators in professional service societies
V2586-16
V2520-16
V2177-16
Professionals' fees may be economic activity income if conditions met
V0993-16
Requisitos para que las retribuciones de socios profesionales a su sociedad tributen como rendimientos de actividad económica
V0546-16
Socios' transport services income deemed work earnings for income tax
V3891-15
Partner services may qualify as economic activity income
V3894-15
Deducibilidad en el Impuesto sobre Sociedades de las retribuciones a socios por servicios distintos de la administración
V3795-15
Deductibility in Corporate Income Tax of remuneration to partners for professional services and for their position as director
V3788-15
Las retribuciones de socios trabajadores son deducibles en el Impuesto sobre Sociedades si cumplen los requisitos legales y deben valorarse a valor de mercado
V3774-15
Tratamiento fiscal de las retribuciones de socios profesionales: distinción entre rendimientos del trabajo y de actividad económica
V3285-15
V2881-15
Tratamiento de las retribuciones de socios administradores y prestadores de servicios en el IRPF
V2607-15
Tratamiento fiscal de las retribuciones de socios por servicios profesionales y por cargo de administrador
V2495-15
Tratamiento fiscal de las retribuciones de socios profesionales y administradores en la LIRPF
V2456-15
Tratamiento de las retribuciones de socios por servicios a la sociedad: rendimientos del trabajo
V2465-15
Socius remuneration for services considered as income from labour
V2501-15
Partner payments for services considered earnings from work
V2463-15
Tratamiento de las retribuciones de socios por servicios de administración y otros servicios en el IRPF
V1665-15
Las retribuciones de socios por servicios distintos al cargo de administrador se consideran rendimientos del trabajo
V1666-15
Professional partners' payments for non-administrative services are deemed economic activity profits under certain conditions
V1445-15
Salaried partner remuneration deductible under certain conditions
V1441-15
Professionals' fees for services may be business or work income
V1293-15
Managerial remuneration is income from work and professional services by partners may constitute economic activities
V0300-15
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.