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 consultant sought to claim part of their pension plan due to long-term unemployment and the remainder upon retirement, applying the 40% reduction to contributions made prior to 2007. The Directorate General for Tax (DGT) ruled that if early retirement is claimed, the contingency occurs at that moment, and the statutory timeframe for receipt must be respected to apply the reduction.
Cuestión planteada Posibilidad de hacer efectivos los derechos consolidados de sus planes de pensiones correspondientes a las aportaciones posteriores a 31 de diciembre de 2006 y posteriormente, una vez acceda a su jubilación, hacer efectivos el resto de derechos económicos correspondientes a las aportaciones anteriores a 2007 con aplicación de la reducción del 40 por ciento.
Si se cobra anticipadamente la prestación por jubilación, la contingencia acaece cuando se cumplen los requisitos para dicho cobro. En este caso, la contingencia ocurrió en 2018 por el despido colectivo. Por tanto, el plazo para aplicar la reducción del 40% sobre aportaciones anteriores a 2007 finalizó el 31 de diciembre de 2020. Las prestaciones de planes de pensiones son siempre rendimientos del trabajo.
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.