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 query was made regarding the tax treatment of 'FX Rolling Spot Futures', which are exchange rate derivatives with daily settlement. The DGT has determined that, unless used for hedging an economic activity, they generate capital gains or losses that must be recognised at each daily settlement.
Cuestión planteada Tributación de las rentas procedentes de los citados instrumentos financieros derivados en el Impuesto sobre la Renta de las Personas Físicas y en el Impuesto sobre la Renta de No Residentes y si están sometidas a retención.
Los resultados derivados de estos instrumentos se califican como ganancias o pérdidas patrimoniales, integrándose en la base imponible del ahorro, siempre que no supongan la cobertura de una actividad económica. Debido a las liquidaciones diarias de pérdidas y ganancias y de ajuste técnico, la alteración patrimonial se produce en cada liquidación en la medida que el contribuyente pueda disponer de los fondos. Este criterio se aplica de forma equivalente para el Impuesto sobre la Renta de No Residentes. No están sujetas a retención o ingreso a cuenta en el IRPF ni en el Impuesto sobre la Renta de No Residentes.
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.