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 whether contributions made by his wife and himself (son-in-law) to a protected estate for his incapacitated mother-in-law qualify for tax benefits. The DGT rules that relatives by affinity are not entitled to the reduction and details the requirements for contributions made by other family members.
Cuestión planteada - Si es posible constituir un patrimonio protegido en favor de la persona incapacitada, de tal forma que en la cuenta bancaria que se abra al efecto, se vayan ingresando las transferencias periódicas de dinero u otros ingresos que hagan a su favor sus hijas y el propio consultante (yerno), para atender así desde dicha cuenta los pagos relacionados con la casa de la incapacitada (alquiler, empleada de hogar, consumos, etc), y gastos necesarios para atender las necesidades de la persona incapacitada, acogiéndose a los correspondientes beneficios fiscales.
Las aportaciones realizadas por parientes por afinidad no dan derecho a reducción en la base imponible, ya que el artículo 54 de la LIRPF solo contempla parentesco por consanguinidad. Para que las aportaciones de otros familiares sean válidas fiscalmente, deben realizarse mediante documento público ante notario o resolución judicial. El gasto de dinero y consumo de bienes fungibles para necesidades vitales no se considera acto de disposición para el requisito de mantenimiento de cuatro años.
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.