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 taxpayer has enquired whether death benefits from a social welfare mutual insurance scheme may be exempt or eligible for a tax reduction. The Directorate General for Taxes (DGT) has ruled that these benefits are taxed as employment income and, due to their nature, are not eligible for the 30% reduction.
Cuestión planteada Tributación de la prestación por fallecimiento. Posibilidad de aplicación de la exención del artículo 7. h) de la Ley 35/2006. Posibilidad de aplicar la reducción del artículo 18 de la Ley 35/2006 si se percibe la prestación en forma de capital.
Las prestaciones de mutualidades de previsión social alternativas al RETA tributan como rendimientos del trabajo si sus aportaciones fueron gasto deducible o minoración de la base imponible. Pueden estar exentas según el artículo 7.h) LIRPF si la situación es idéntica a las prestaciones de la Seguridad Social, con el límite de la prestación máxima de esta última. No es aplicable la reducción del 30% del artículo 18.2 LIRPF por estar expresamente excluidos los rendimientos del artículo 17.2.a).
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.