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 about the tax reliefs available in her Personal Income Tax (IRPF) return regarding her 88-year-old mother, who has a disability and reduced mobility. The Directorate General of Taxes (DGT) indicates that the personal allowance for ascendants and the disability relief may be applied, provided the mother's income does not exceed the statutory limits and her condition is certified, in addition to a potential deduction in the differential tax liability.
Cuestión planteada Deducciones que puede aplicarse en la declaración de IRPF por su madre.
El contribuyente tendrá derecho al mínimo por ascendientes y por discapacidad si convive con su madre, esta no tiene rentas anuales superiores a 8.000 euros (excluidas las exentas) y no presenta declaración con rentas superiores a 1.800 euros. El grado de discapacidad debe acreditarse según el Reglamento del IRPF. Asimismo, podrá aplicar la deducción en la cuota diferencial del artículo 81.bis si realiza actividad por cuenta propia o ajena, o percibe prestaciones de la Seguridad Social o Clases Pasivas.
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.