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.
When a partner performs administrative duties for free and provides additional services for which they receive payment, the DGT concludes that no retention or imputation applies to the free role. Services outside the role are taxed as economic activities with a 15% retention if the partner is in RETA and the activity is listed in Section Two of the IAE; otherwise, they are taxed as income from work with retention based on tables. The remuneration must be valued at market price.
Cuestión planteada Tipo de retención aplicable a los administradores de sociedades que a su vez son socios de las mismas, cuando no perciben retribución alguna por el ejercicio del cargo de administrador, pero sí prestan servicios a dichas sociedades, percibiendo una retribución por ello.
La DGT distingue retribuciones por cargo de administrador (art. 17.2.e LIRPF, retención 35%/19%) de las retribuciones por servicios al margen del cargo. Si el cargo es gratuito no hay retención. Los servicios profesionales adicionales se califican como actividades económicas solo si concurren dos requisitos: actividad en Sección Segunda del IAE y alta en RETA o mutualidad equivalente; de lo contrario son rendimientos del trabajo. La valoración entre socio y sociedad se realiza a valor de mercado (art. 41 LIRPF, art. 18 LIS).
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.