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 they could apply the personal allowance for a disabled ascendant and the corresponding tax deduction if their mother, who is over 65 and has a disability, lives with them and receives employment income. The DGT ruled that if the requirements for cohabitation, disability, and income limits are met, the taxpayer is entitled to both.
Cuestión planteada Si un hijo que trabaja y cotiza 12 meses, que convive con su madre mayor de 65 años con un grado de discapacidad superior al 33% y que cobra rendimientos de trabajo brutos por importe de 9.493,40 euros, puede aplicar en su declaración de IRPF el mínimo por ascendiente discapacitado, y la deducción por ascendiente discapacitado a cargo.
Para aplicar el mínimo por ascendientes, este debe ser mayor de 65 años o tener discapacidad igual o superior al 33%, convivir al menos la mitad del periodo impositivo y no tener rentas anuales superiores a 8.000 euros (excluidas las exentas). Además, el ascendiente no debe presentar declaración de IRPF con rentas superiores a 1.800 euros. Si se cumple el mínimo por ascendientes, también procede la deducción por ascendiente con discapacidad según el artículo 81 bis, siempre que el contribuyente realice actividad por cuenta propia o ajena o perciba prestaciones de la Seguridad Social.
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.