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 taxpayer inquired whether the 40% reduction under previous regulations could be applied to individual withdrawals from three different pension plans made in different tax years. The Directorate-General for Taxes (DGT) ruled that the reduction can be applied to each plan individually, provided the payments are received as a lump sum and within the timeframes established by the twelfth transitional provision.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por ciento contemplada en el régimen transitorio en cada uno de los rescates de planes de pensiones efectuados.
La reducción del 40% puede aplicarse a la parte de la prestación que corresponda a aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que se perciba en forma de capital y se cumplan los plazos de la disposición transitoria duodécima. En el caso de prestaciones de varios planes de pensiones, la reducción podrá aplicarse a la prestación que se perciba en forma de capital por cada plan, dentro del plazo previsto y no solamente en un ejercicio. El plazo para aplicar este régimen depende del ejercicio en que acaezca la contingencia.
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.