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 remuneration paid to a self-employed collaborating spouse can be classified as employment income to allow for an increase in deductible expenses due to disability. The DGT ruled that for such payments to qualify as employment income, the spouse must be registered under the General Social Security Scheme or special schemes for employees, rather than the Special Scheme for the Self-Employed.
Cuestión planteada Importe de la retribución que se debe satisfacer al cónyuge por parte del titular de la actividad económica y posibilidad de aplicarse el incremento en concepto de otros gastos deducibles por ser el cónyuge trabajador activo discapacitado.
Las retribuciones al cónyuge son rendimientos del trabajo si trabajan habitualmente en la actividad con contrato laboral y afiliación al régimen de Seguridad Social correspondiente para asalariados. No es válida la afiliación al Régimen Especial de Trabajadores Autónomos para este fin. Para aplicar el incremento de gastos deducibles por discapacidad, el cónyuge debe ser trabajador en activo, entendiendo esto como la prestación efectiva de servicios retribuidos por cuenta ajena bajo la organización y dirección de un empleador.
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.