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.
The inquiry examines whether the transitional regime reduction can be applied over several tax years when transferring rights from one pension plan to new ones. The Directorate General for Taxes (DGT) states that, following the TEAC criterion, the reduction may apply to lump-sum benefits received from different plans within the legal timeframes. However, it warns of the risk of tax evasion simulation if the transfer is carried out solely for tax avoidance purposes.
Cuestión planteada Posibilidad de aplicar la reducción prevista en el régimen transitorio en varios ejercicios si el partícipe o beneficiario moviliza parte de los derechos consolidados o económicos de su plan de pensiones con aportaciones anteriores a 2007 a un nuevo plan y obtiene la prestación de su plan de pensiones en forma de capital en ejercicios diferentes.
La reducción del 40% por aportaciones realizadas hasta el 31 de diciembre de 2006 puede aplicarse a las prestaciones que se perciban en forma de capital por cada plan, dentro del plazo de la disposición transitoria duodécima de la LIRPF, y no solamente en un ejercicio. Este criterio se aplica cuando se perciben prestaciones de múltiples planes de pensiones. No obstante, si la movilización de derechos se realiza con la exclusiva finalidad fiscal de aplicar la reducción en varios ejercicios, podría aplicarse el conflicto en la aplicación de la norma o la simulación.
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.