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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 tax treatment of various social welfare benefits granted under collective agreements is examined. The DGT determines that only benefits for illness expenses not covered by Social Security and intended for health recovery are exempt.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de dichas ayudas.
Las ayudas económicas por enfermedad constituyen rendimientos del trabajo sujetos a IRPF, salvo aquellas destinadas al tratamiento o restablecimiento de la salud por gastos no cubiertos por el Servicio de Salud o Mutualidad. Las prestaciones por sepelio están exentas hasta el límite de los gastos incurridos. Cualquier otra ayuda social para paliar la situación económica del trabajador se considera renta sujeta a impuesto.
Partner-attended · reply within 24 business hours
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