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 whether they could claim tax benefits for child maintenance payments made to their daughter following a divorce formalised by public deed. The Directorate General for Taxes (DGT) ruled that, while these payments do not reduce the taxable base, they do allow for the application of a special regime when calculating the total tax liability.
Cuestión planteada Si tiene derecho a la aplicación de algún beneficio fiscal en la declaración del IRPF del ejercicio 2016, por las cantidades abonadas a su hija en concepto de pensión alimenticia, y en caso afirmativo, en qué apartados de la declaración debería incluir las cantidades pagadas por alimentos.
Las anualidades por alimentos para hijos acordadas en convenio regulador ante Notario o Secretario judicial tienen el mismo tratamiento que las fijadas por decisión judicial. Estas cantidades no reducen la base imponible general según el artículo 55 de la LIRPF, pero permiten aplicar el régimen especial de los artículos 64 y 75 de la LIRPF para el cálculo de la cuota íntegra estatal y autonómica. El pagador debe incluir el importe en la casilla 481 del modelo de declaración.
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.