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.
The taxpayer inquires about the tax treatment of redundancy compensation received in instalments and whether they can amend their tax returns. The DGT clarifies the exemption limits and the possibility of requesting a refund for undue withholdings.
Cuestión planteada Tratamiento fiscal, por el IRPF, de la indemnización por extinción de la relación laboral. Aplicación de la exención contemplada en el artículo 7.e) de la Ley del Impuesto. De resultar aplicable dicha exención, procedencia de instar la rectificación de las declaraciones presentadas por el Impuesto sobre la Renta de las Personas Físicas correspondiente a los períodos impositivos 2016, 2017 y 2018.
En despidos colectivos, la parte de la indemnización exenta es la que no supere el límite del Estatuto de los Trabajadores para el despido improcedente o 180.000 euros, según el menor de ambos. El exceso tributa como rendimiento del trabajo, pudiendo aplicarse la reducción del 30% si se cumplen los requisitos de generación y fraccionamiento. Si se han soportado retenciones indebidas sobre la parte exenta, se puede instar la rectificación de la autoliquidación para obtener la devolución.
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.