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 the Supreme Court ruling on minimum severance for senior management allows for the application of Personal Income Tax (IRPF) exemptions. The Directorate General of Taxes (DGT) ruled that the exemption only applies to amounts mandated by law or regulation, and that subsidiary severance for senior management does not possess this mandatory status.
Cuestión planteada Posibilidad de aplicar la exención establecida para las indemnizaciones por despido en el artículo 7.e) de la Ley del Impuesto sobre la Renta de las Personas Físicas, teniendo en cuenta la Sentencia del Tribunal Supremo de 22 de abril de 2014.
La exención del artículo 7.e) de la Ley 35/2006 se aplica solo a indemnizaciones establecidas con carácter obligatorio por el Estatuto de los Trabajadores, su normativa de desarrollo o la ejecución de sentencias, excluyendo las pactadas por convenio, pacto o contrato. La sentencia del Tribunal Supremo no cambia este criterio, ya que la indemnización por desistimiento en alta dirección mantiene su carácter subsidiario y no es de aplicación obligatoria. Por tanto, las indemnizaciones de alta dirección siguen sometidas al Impuesto.
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.