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 taxpayer inquires about the taxation of a life insurance policy taken out in 1993 and whether partial surrenders are treated differently. The DGT clarifies that these are taxed as income from movable capital and explains the reduction regime applicable to premiums paid before 1995.
Cuestión planteada Tributación del capital rescatado en el Impuesto sobre la Renta de las Personas Físicas. Si habría diferencia en el tratamiento fiscal si el rescate se efectuara ahora al 50 por ciento y el resto mediante disposiciones posteriores. Sujeción a retención a cuenta de las cantidades obtenidas.
Las rentas de contratos individuales de seguro de vida obtenidas por el contratante tributan como rendimientos del capital mobiliario. El rendimiento es la diferencia entre el capital percibido y las primas satisfechas, pudiendo aplicarse reducciones según la disposición transitoria cuarta de la Ley 35/2006 para primas pagadas antes de 1995. En rescates parciales, se considera que la cantidad recuperada corresponde primero a las primas de mayor antigüedad más su rentabilidad. La entidad aseguradora debe practicar retención sobre la cuantía a integrar en la base imponible.
What is published here, applied to a company or a specific case. The first meeting is free.
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, with no hold queues and 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.