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.
An insurance company queried whether self-employed individuals could independently apply the increased €4,250 limit to each social security instrument. The Directorate-General for Taxes (DGT) ruled that the limit and its increments apply to the total sum of contributions to one or several instruments, meaning the limit cannot be increased by taking out different products.
Cuestión planteada 1. Si los empresarios individuales o autónomos pueden reducir su base imponible por aportaciones a sistemas de previsión social aplicando el límite incrementado del artículo 52 de la LIRPF de 4.250 euros de manera independiente por cada instrumento de los previstos en el artículo 52.1.b.2º.
El límite de reducción y sus incrementos se aplican al conjunto de aportaciones realizadas a uno o varios instrumentos de previsión social. No es posible incrementar el límite mediante la contratación paralela de diferentes productos. Por tanto, el incremento de 4.250 euros previsto en el artículo 52.1.b.2º de la LIRPF no puede multiplicarse por realizar aportaciones a diversos instrumentos de los mencionados en dicho precepto.
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.