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.
An individual who moved to Switzerland in April 2017 has inquired whether the Double Taxation Convention can be applied to a capital gain obtained in March 2017. The Directorate General for Taxes (DGT) states that the application of the Convention depends on whether the individual is considered a tax resident in Spain or Switzerland, and notes that the inquiry is inadmissible as it was submitted after the tax return deadline for Form 210.
Cuestión planteada Si es residente fiscal en Suiza en el ejercicio 2017, y si puede aplicar el CDI Hispano-Suizo respecto a la ganancia patrimonial obtenida en marzo de 2017
La residencia fiscal en España se determina por la permanencia más de 183 días o por tener el núcleo de actividades económicas en territorio español. Si existe conflicto de residencia entre España y Suiza, se resolverá mediante las reglas del Convenio Hispano-Suizo (vivienda permanente, centro de intereses vitales, residencia habitual o nacionalidad). Si la persona es residente en España, tributa por su renta mundial; si es residente en Suiza, tributa en España por el IRNR solo por rentas de fuente española. No obstante, la consulta no procede si se formula tras finalizar los plazos de presentación de la declaración correspondiente.
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.