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 non-resident asks whether income from a non-competition agreement executed in Peru is taxable in Spain. The DGT responds that the portion of the compensation linked to prior work carried out in Spain is subject to IRNR.
Cuestión planteada El consultante plantea si la empresa española actuó correctamente al practicarle retenciones sobre los rendimientos derivados del acuerdo contractual de no competencia, ya que dichos rendimientos no han sido obtenidos en territorio español, sino que derivan de una ausencia de actividad en dicho territorio, habiendo cumplido el compromiso de no competencia en Perú, donde vive y desarrolla su actividad profesional.
La compensación económica por no competencia se trata como rendimiento de trabajo al derivar de la actividad personal desarrollada para la empresa española. La tributación en España dependerá de si el trabajo previo del cual deriva dicha compensación se desarrolló en territorio español. Por tanto, la parte proporcional de las rentas que corresponda al trabajo realizado en España está sujeta al IRNR y a retención. El resto de la compensación, correspondiente al trabajo realizado fuera de España, no está sujeta al impuesto.
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.