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 query was raised regarding whether receiving salaries from both a Ministry and a River Basin Authority constitutes having more than one payer. The Directorate General for Taxes (DGT) ruled that, as they possess separate legal personalities, they are considered two distinct payers, lowering the threshold for mandatory tax filing to €11,200.
Cuestión planteada A los efectos de determinar la obligación de declarar por los rendimientos del trabajo percibidos en 2013 de los citados organismos, se pregunta sobre la existencia de uno o más pagadores.
La existencia de más de un pagador se determina por la personalidad jurídica propia de cada entidad. En el caso de las Administraciones Públicas, se debe distinguir entre la Administración General del Estado, las Comunidades Autónomas, las entidades locales y los organismos con personalidad jurídica propia. Al ser la Confederación Hidrográfica un organismo autónomo con personalidad jurídica propia, se considera un pagador distinto al Ministerio. Por tanto, si el segundo pagador supera los 1.500 euros anuales, el límite de la obligación de declarar es de 11.200 euros.
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.