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.
The taxpayer inquired whether they could apply the special tax regime for alimony payments made in 2018 and, if not, whether they could apply the personal allowance for descendants. The Directorate General of Taxes (DGT) ruled that the special regime only applies from the effective date of the divorce. Since this regime cannot be applied to 2018, the taxpayer is, however, entitled to apply the personal allowance for descendants based on economic dependency.
Cuestión planteada Si puede aplicar en su declaración de IRPF de 2018 el régimen de especialidades de los artículos 64 y 75 de la LIRPF, respecto de las cantidades pagadas como pensión de alimentos desde el 1 de marzo de 2018, y en caso de que la respuesta sea negativa se pregunta si puede aplicar el mínimo por descendientes por dicho hijo.
El régimen de especialidades de los artículos 64 y 75 de la LIRPF solo puede aplicarse sobre las anualidades satisfechas desde la fecha de efectos del divorcio. En este caso, al ser el divorcio efectivo desde el 10 de enero de 2019, no se puede aplicar dicho régimen a las cantidades de 2018. No obstante, el contribuyente puede aplicar el mínimo por descendientes por la dependencia económica del hijo, siempre que este no tenga rentas superiores a 8.000 euros y no declare rentas superiores a 1.800 euros.
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.