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 worker residing in common territory has enquired whether they can benefit from tax incentives for voluntary contributions to a Voluntary Social Welfare Entity (EPSV) in the Basque Country. The Directorate General for Taxes (DGT) has ruled that while they cannot apply the tax benefits offered by the Provincial Councils due to their residency, they are entitled to the reductions provided under state regulations for social welfare mutual funds.
Cuestión planteada Posibilidad del consultante de beneficiarse de los incentivos fiscales en caso de efectuar aportaciones voluntarias, aun no siendo residente en el País Vasco, y cantidades máximas para aplicar tales incentivos.
Las aportaciones a EPSV pueden reducir la base imponible general del IRPF en territorio común si cumplen los requisitos del artículo 51.2 de la LIRPF. El límite máximo conjunto de reducción es la menor de estas cantidades: el 30% de la suma de los rendimientos netos del trabajo y actividades económicas, o 8.000 euros anuales. Las aportaciones que no se puedan reducir por insuficiencia de base o límite porcentual podrán reducirse en los cinco ejercicios siguientes, sin exceder los límites máximos legales.
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.