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 taxpayer inquired about how to declare pension arrears received following a court ruling and the tax implications of repaying an unduly received unemployment benefit. The Directorate General of Taxes (DGT) clarified that arrears must be attributed to the tax year in which the judicial resolution becomes final. Furthermore, the repayment of a benefit does not affect the year of repayment, but rather the years in which it was originally declared as income.
Cuestión planteada Imputación temporal de los atrasos de la pensión referidos e incidencia de la devolución de lo indebidamente percibido en la declaración del IRPF del consultante.
Los importes de una pensión de jubilación percibidos por resolución judicial se imputan al período impositivo en que la resolución adquiere firmeza. Respecto a la devolución de importes de subsidio de desempleo percibidos indebidamente, esta no tiene incidencia en la declaración del ejercicio en que se realiza la devolución. Si se habían declarado como ingresos en ejercicios anteriores, la regularización debe hacerse mediante la rectificación de las autoliquidaciones de dichos ejercicios.
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.