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 has enquired whether they can apply the minimum tax allowances and disability deductions for a daughter with a disability even if they do not live together. The DGT explains that economic dependency is treated as equivalent to cohabitation, provided that certain income limits are not exceeded and dependency is duly proven.
Cuestión planteada Si a pesar de no convivir con su hija, puede considerarse que ésta depende de la consultante, a efectos de aplicarse la consultante el mínimo por descendientes, el mínimo por discapacidad, y la deducción por personas con discapacidad a cargo en su declaración de IRPF del ejercicio 2017.
La dependencia económica asimila la convivencia para el mínimo por descendientes y el mínimo por discapacidad. Para aplicar estos beneficios, el descendiente no debe tener rentas anuales superiores a 8.000 euros (excluidas las exentas) y no debe presentar declaración por rentas superiores a 1.800 euros. La dependencia económica es una cuestión de hecho que debe probarse ante la Administración. Para la deducción en cuota, el contribuyente debe realizar actividad por cuenta propia/ajena o percibir prestaciones de la Seguridad Social o similares.
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.