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 the 40% reduction could be applied to two separate withdrawals: one due to long-term unemployment in 2024 and another due to retirement. The Directorate General of Taxes (DGT) ruled that if retirement benefits are collected early, it is fiscally classified as a retirement contingency, meaning the reduction can only be applied to a single withdrawal from that specific plan.
Cuestión planteada 1. Posibilidad de aplicar la reducción del 40 por ciento contemplada en el régimen transitorio del Impuesto sobre la Renta de las Personas Físicas a un rescate parcial del plan de pensiones de empleo por la contingencia de desempleo de larga duración que se efectúe en 2024 y, posteriormente, a otro rescate parcial por la contingencia de jubilación.
Si se percibe la prestación por jubilación anticipada, fiscalmente se considera que la contingencia de jubilación acaece cuando se cumplen los requisitos para el cobro anticipado. La reducción del 40% para aportaciones anteriores a 2007 solo puede aplicarse una vez a las prestaciones derivadas de una misma contingencia. Si se aplica la reducción en un primer rescate parcial en forma de capital, no podrá volver a aplicarse a rescates posteriores del mismo plan por la misma contingencia. El plazo para aplicar dicha reducción depende de cuándo acaezca la contingencia.
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.