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 local council has requested clarification on the withholding tax rate applicable to the proportional payment of the December 2012 extraordinary pay. The Directorate-General for Taxes (DGT) has ruled that these amounts do not constitute arrears, but rather employment income due in 2015.
Cuestión planteada Porcentaje de retención aplicable a los importes que por tales conceptos se van a abonar al personal que ya no se encuentra en situación de servicio activo.
Los importes por la recuperación de la paga extraordinaria de diciembre de 2012 no tienen la consideración de atrasos, por lo que no aplica la retención del 15% del artículo 80.1.5º del RIRPF. Al ser rendimientos exigibles en 2015, se imputan a dicho ejercicio y la retención se determina según el procedimiento general del artículo 80.1.1º del Reglamento. Para el personal ya desvinculado, la retención se calculará conforme a los artículos 80 y siguientes del Reglamento, integrándose con otros rendimientos del trabajo de 2015 si los hubiera.
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.