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 resident in Spain receiving a Dutch pension that is exempt with progressivity asks whether any excess of the personal and family allowance over the general taxable base should be applied to reduce the savings taxable base. The DGT rules that it should not, as the general base must be considered increased by such exempt income.
Cuestión planteada Partiendo de la consideración como renta exenta en España con progresividad de la pensión de 28.020 euros, el consultante expone que el importe de su base liquidable general sería inferior al importe del mínimo personal y familiar (según indica, el rendimiento neto reducido del trabajo ascendería a 2.860 euros, que irían a la base liquidable general, y el mínimo personal y familiar sería de 6.700 euros, al ser mayor de 65 años), planteando si la cuantía en la que dicho mínimo excede de su base liquidable general debe aplicarse a la base liquidable del ahorro, reduciéndola.
Para determinar si el mínimo personal y familiar debe aplicarse a la base liquidable del ahorro, la referencia a la base liquidable general debe entenderse como la base general incrementada por las rentas exentas con progresividad. Al ser el mínimo personal y familiar inferior a la suma de la base liquidable general y las rentas exentas con progresividad, no existe remanente para reducir la base liquidable del ahorro.
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.