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 corporate self-employed individual received a refund of Social Security contributions after the flat-rate scheme was applied retroactively. The Tax Agency has ruled that this refund does not affect the tax year in which the money is received, but rather the years in which the contributions were unduly paid.
Cuestión planteada Tributación en el IRPF de la devolución por la Tesorería General de la Seguridad Social (TGSS) de diferencias de cuotas del Régimen de Autónomos por aplicación de la "tarifa plana" a autónomos societarios, teniendo en cuenta que las cuotas fueron abonada por la empresa como retribución en especie del trabajo.
La devolución de ingresos indebidos de la Seguridad Social debe imputarse al ejercicio en que las cuotas fueron exigibles y se incluyeron como rendimientos del trabajo en especie. Por tanto, no tiene incidencia en el ejercicio en que se realiza la devolución, sino que obliga a rectificar las autoliquidaciones de los ejercicios correspondientes. Asimismo, la incidencia tributaria dependerá de si la autónoma debe devolver esos excesos a la sociedad que asumió el pago.
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.