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.
The taxpayer asks whether they can apply the 40% reduction to pension plan benefits received due to a spouse's death in a different year from when they applied the reduction to their own retirement benefits. The Directorate General for Taxes (DGT) responds that this is possible because they constitute different contingencies, provided that all legal requirements and deadlines are met.
Cuestión planteada Aplicación de la reducción del 40 por ciento al capital que perciba de los planes de pensiones de los que es beneficiario como consecuencia del fallecimiento de su esposa. Límite temporal para aplicar la reducción.
La reducción del 40% solo puede aplicarse a las cantidades percibidas en forma de capital en un mismo período impositivo. No obstante, la aplicación de esta reducción por jubilación no impide aplicarla en otro año a las prestaciones por fallecimiento, al ser contingencias distintas. Para contingencias acaecidas en 2016, el régimen transitorio solo permite aplicar la reducción a las prestaciones percibidas hasta el 31 de diciembre de 2018.
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.