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 inquirer asks what amount of prior net income must be declared to apply the increase in deductible expenses due to disability. The DGT responds that, if requirements are met, they must declare the full income from their active employment minus deductible expenses related to that income and the proportional part of other expenses.
Cuestión planteada Cual es el importe de rendimiento neto previo que tiene que consignar en el apartado de datos adicionales de su declaración de IRPF en relación a los trabajadores activos con discapacidad, donde se dice expresamente "Indique el importe de rendimiento neto previo obtenido como trabajador en activo con discapacidad".
Para aplicar el incremento de gastos deducibles por discapacidad, el contribuyente debe ser trabajador en activo y acreditar el grado de discapacidad exigido. El rendimiento neto previo a consignar en la declaración será el rendimiento íntegro del trabajo en activo, tras aplicar las reducciones del artículo 18 de la LIRPF y restar los gastos deducibles vinculados a dicho rendimiento y la parte proporcional de los demás gastos deducibles según los días de concurrencia de los requisitos.
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.