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 self-employed person who worked in the UK until 2021 asks whether UK COVID-19 aid is taxable in Spain under IRPF. The DGT states that if the individual is a fiscal resident in Spain, the aid is classified as income from economic activity and must be taxed according to the Spain-UK Double Taxation Convention.
Cuestión planteada Desea conocer si a dicha ayuda le resulta aplicable el artículo 20 "Otras rentas" del Convenio para evitar la doble imposición entre España y reino Unido y si, por aplicación de dicho precepto, no debe tributar por dicha ayuda por el Impuesto sobre la Renta de las Personas Físicas por el período impositivo 2021.
Si la ayuda se concede por la condición de explotación de una empresa, tributa conforme al artículo 7 del Convenio hispano-británico. Al compensar la disminución de ingresos, se califica como rendimiento de actividad económica según el artículo 27.1 de la LIRPF. Si el contribuyente es residente en España, tributará por su renta mundial, salvo que la actividad se realice mediante un establecimiento permanente en Reino Unido. En ese caso, la renta podría tributar en Reino Unido y España aplicaría la deducción por doble imposición internacional.
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.