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 about contributions and tax limits for pension plans designed for persons with disabilities. The DGT clarifies contribution limits, reductions to the taxable base, and the exemption of received returns.
Cuestión planteada Personas que pueden aportar al plan de pensiones, así como de las cuantías máximas que se pueden aportar y si pueden ser objeto de reducción en la base imponible. Asimismo, si existe alguna particularidad en las contingencias y prestaciones del régimen especial para personas con discapacidad.
Las personas con discapacidad o sus parientes (hasta tercer grado), cónyuges o tutores pueden realizar aportaciones. El límite máximo de aportación anual para la persona con discapacidad es de 24.250 euros, mientras que para parientes el límite es de 10.000 euros por partícipe, sin exceder el total de 24.250 euros. Las aportaciones de parientes pueden reducir la base imponible hasta 10.000 euros anuales. Los rendimientos del trabajo derivados de prestaciones en forma de renta están exentos hasta tres veces el IPREM.
What is published here, applied to a company or a specific case. The first meeting is free.
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.