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 consultant asks whether payment of their daughter's education by a non-resident third party constitutes income, a temporary pension, or a donation. The DGT determines that, in the absence of consideration, it constitutes a donation.
Cuestión planteada El consultante tiene dudas acerca de la fiscalidad a aplicar, en cuanto que no sabe si se trata de rendimientos del trabajo obtenidos de acuerdo con lo establecido en el art. 17.2.h) de la Ley 35/2006 del IRPF; o bien, si se trata de la constitución de una pensión temporal a que se refiere el art. 7.1.B) de la Ley 1/1993 del Impuesto sobre Transmisiones Patrimoniales; o si se trata de una donación pura y simple; o cualquier otra figura impositiva.
El pago de estudios realizado por una persona física sin contraprestación económica ni servicios personales es un acto de liberalidad que debe calificarse como donación. Esta operación está sujeta al Impuesto sobre Sucesiones y Donaciones, siendo el sujeto pasivo la donataria. La base imponible es el valor de los importes pagados y el devengo ocurre el día en que se causa cada pago. Se debe aplicar la normativa de acumulación de donaciones si existen otras recibidas en los tres años anteriores.
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.