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 periodically renewable temporary collective insurance policies can benefit from the transitional regime under DT11 of the IRPF Law. The DGT has amended its criteria to allow this, provided that the renewal constitutes a modificative novation that does not extinguish the insurance relationship.
Cuestión planteada A raíz de la sentencia 1665/2020 del Tribunal Supremo, aplicación de la disposición adicional undécima de la Ley 35/2006 a las prestaciones de seguros colectivos temporales renovables que instrumenten compromisos por pensiones, contratados con anterioridad a 20 de enero de 2006 y que hayan sido objeto de prórroga automática o de renovación periódica.
Las prestaciones de seguros colectivos contratados antes del 20 de enero de 2006 pueden aplicar el régimen transitorio si la prórroga o renovación automática supone una novación meramente modificativa que no extinga ni reinicie la relación de seguro. Para ello, los asegurados deben haber sido incluidos en la póliza antes de la fecha límite y no debe existir una variación en el compromiso por pensiones o modificación contractual que determine la extinción del contrato. Se requiere un análisis individual de cada supuesto para verificar si la renovación cumple estos requisitos.
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.