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 disabled consultant asks whether pension benefits from a new pension plan entered in 2026 may qualify for exemption under article 7.w) of the IRPF law. The DGT states that the exemption applies only to rental-type benefits derived from contributions made under the special regime for disabled persons.
Cuestión planteada Posibilidad de rescatar el plan de pensiones que contrate en 2026 por la contingencia de jubilación y posibilidad de aplicar a la prestación la exención del artículo 7.w) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La exención del artículo 7.w) de la LIRPF se aplica a las prestaciones en forma de renta que deriven de aportaciones realizadas a planes de pensiones constituidos bajo el régimen especial para personas con discapacidad. No se pueden acoger a este régimen las prestaciones que deriven de aportaciones realizadas bajo el régimen general, aunque se tenga reconocida una incapacidad. La opción por el régimen especial debe ser previa a la realización de las aportaciones, por lo que los derechos generados con aportaciones del régimen general no pueden pasar al régimen especial.
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.