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 an individual with a 41% disability rating can apply for an exemption on employment income tax regarding their pension plan benefits. The Directorate General for Taxes (DGT) ruled that this is not possible because the contributions were made under the general regime rather than the special regime for persons with disabilities.
Cuestión planteada Si es de aplicación la exención prevista en el artículo 7.w) de la Ley 35/2006 del Impuesto sobre la Renta de las Personas Físicas a las prestaciones en forma de renta que perciba de un plan de pensiones o, en caso de que las perciba en forma de capital, una reducción del 50 por ciento.
La exención del artículo 7.w) de la Ley 35/2006 solo aplica a prestaciones derivadas de aportaciones realizadas a planes de pensiones constituidos específicamente a favor de personas con un grado de minusvalía física o sensorial igual o superior al 65%, psíquica igual o superior al 33% o con incapacidad judicial. Las prestaciones que deriven de aportaciones realizadas conforme al régimen general no pueden acogerse a este régimen especial, aunque el beneficiario tenga reconocida una incapacidad. En este caso, al tener un 41% de minusvalía física y aportaciones bajo el régimen general, se aplica el régimen general de tributación.
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.