Partner-attended · reply within 24 business hours
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.
Practical tools for informed decision-making.
A query was raised regarding whether absolute permanent disability falls under the concept of invalidity as defined in the second transitional provision of the IRPF Law. The Directorate General for Taxes (DGT) confirmed that it does, as invalidity refers to permanent disabilities that render professional activity impossible.
Cuestión planteada Si la situación de incapacidad permanente absoluta se engloba en el concepto de "invalidez", a efectos de la aplicación de la disposición transitoria segunda de la LIRPF.
La disposición transitoria segunda de la LIRPF regula el régimen de las prestaciones por jubilación e invalidez de mutualidades de previsión social. Aunque la normativa de seguros no define invalidez, en el ámbito de la Seguridad Social se distingue la incapacidad temporal de la invalidez. El concepto de invalidez se refiere a situaciones de incapacidad permanente que imposibilitan el desarrollo de la actividad laboral con carácter definitivo. Por tanto, las prestaciones por incapacidad permanente absoluta se incluyen en el concepto de invalidez para este precepto.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
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.
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.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
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.