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 retired civil servant inquired whether their retirement bonus from the Regional Government of Andalusia qualifies for the reduction for income with a generation period exceeding two years, and in which tax year it should be reported. The DGT ruled that the 30% reduction applies provided the seniority requirements and the regulatory agreement are met, and that the temporal imputation corresponds to the tax year in which the retirement occurred.
Cuestión planteada Al habérselo abonado en febrero de 2020, pregunta sobre su imputación temporal.
Para aplicar la reducción del 30% por período de generación superior a dos años, se requiere que el rendimiento esté vinculado a una antigüedad mínima de ese periodo y que el acuerdo o contrato supere también dicho plazo. En este caso, al cuantificarse el premio según los años de servicio y provenir de un acuerdo de 2003, se cumplen las condiciones. Respecto a la imputación temporal, los rendimientos del trabajo se imputan al período impositivo en que sean exigibles, lo que en este supuesto coincide con el ejercicio de la jubilación.
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.