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 EU employee with retained Spanish fiscal residence asks whether their spouse, working independently in Belgium, benefits from the fiscal home equivalence granted to EU employees. The DGT concludes that Article 13 of Protocol 7 explicitly excludes spouses engaged in independent professional activity, including self-employment. Consequently, the spouse is not covered by this equivalence and must be taxed under Spanish domestic law.
Cuestión planteada Interpretación del artículo 13 del Protocolo nº 7 sobre los privilegios e inmunidades de la Unión Europea, donde dice que "Esta disposición se aplicará igualmente al cónyuge en la medida en que no ejerza actividad profesional propia": si el trabajo por cuenta ajena está comprendido en la expresión "actividad profesional propia".
El artículo 13 del Protocolo nº 7 sobre privilegios e inmunidades de la UE extiende la equiparación de domicilio fiscal al cónyuge únicamente en la medida en que no ejerza actividad profesional propia. La DGT interpreta que el trabajo por cuenta ajena constituye actividad profesional propia, por lo que el cónyuge que desarrolla tal actividad no puede acogerse a la protección del precepto y debe determinarse su residencia fiscal conforme al artículo 9 LIRPF. Este criterio se refuerza con la consulta V1132-06, que llega a idéntica conclusión para una trabajadora temporal en la REPER.
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.