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 consultancy firm inquired whether its income from the International Bank for Reconstruction and Development (IBRD) is exempt from Personal Income Tax (IRPF). The Directorate-General for Taxes (DGT) ruled that tax exemptions under international treaties apply only to civil servants of specialised UN agencies, not to professionals hired for consultancy services.
Cuestión planteada Confirmación de que, por tratarse de una empleada del BIRF, las retribuciones que perciba del mismo, derivadas de dicho contrato, están exentas de tributación en España, en el Impuesto sobre la Renta de las Personas Físicas, por aplicación del artículo VII, Sección 9, del Convenio Constitutivo del BIRF.
La exención de impuestos sobre sueldos y emolumentos de organismos especializados de la ONU requiere acreditar la condición de funcionario. Si la persona es contratada como consultora de corto plazo y no pertenece a las categorías de funcionarios comunicadas por el organismo, no puede beneficiarse de dicha exención. Por tanto, las retribuciones por servicios de consultoría no gozan de la exención prevista en los convenios internacionales.
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.