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 professor who worked at a university in the United States asks whether her income is exempt from Personal Income Tax (IRPF) and if she is required to file a tax return. The Directorate General of Taxes (DGT) determines that income from work performed abroad may be exempt and, as she does not exceed the thresholds for taxable income, she is not obliged to file a tax return.
Cuestión planteada Si le es aplicable la exención prevista en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas, pudiendo considerar que los 12.915,25 dólares obtenidos en Estados Unidos están exentos de tributación en España y, por tanto, no está obligada a presentar declaración de la renta en España por el ejercicio 2016.
Los rendimientos del trabajo realizados en el extranjero están exentos si se prestan para una entidad no residente y en un territorio con impuesto análogo que no sea paraíso fiscal, con un límite de 60.100 euros anuales. No es necesario que los rendimientos hayan tributado efectivamente en el extranjero. Para determinar la obligación de declarar, no se computan las rentas exentas, por lo que si los rendimientos sujetos no superan los límites legales, no hay obligación de presentar declaración.
What is published here, applied to a company or a specific case. The first meeting is free.
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, with no hold queues and 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.