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 the payment of the December 2012 extraordinary bonus, agreed upon in 2014, allows for the application of the 40% reduction. The Directorate-General for Tax (DGT) ruled that it is not applicable because the income arises from a new event (the negotiation agreement) and does not have a generation period exceeding two years.
Cuestión planteada Se pregunta sobre la posibilidad de aplicar la reducción del 40 por 100 establecida en el artículo 18.2 del Ley 35/2006 al mencionado importe al haber transcurrido más de dos años desde el 31 de diciembre de 2012 hasta la fecha límite de su pago: nómina del mes de enero de 2015.
La reducción del 40% del artículo 18.2.a) de la Ley del IRPF no es aplicable porque el abono de la parte proporcional de la paga suprimida responde a un hecho nuevo derivado del acuerdo de negociación de 2014. Por tanto, no existe un periodo de generación superior a dos años. Asimismo, el importe no puede calificarse como obtenido de forma notoriamente irregular en el tiempo según el Reglamento del IRPF.
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.