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 worker has enquired whether hotel and meal expenses can be deducted from employment income and how to substantiate them. The DGT explains that these allowances may be exempt from taxation provided they adhere to specific limits and are incurred away from the habitual place of work.
Cuestión planteada Si los costes de pernocta en hoteles, así como los gastos en desayuno y comidas se pueden deducir de los rendimientos íntegros del trabajo, a la hora de calcular su rendimiento neto. Cuál es la forma de acreditar dichos gastos.
Las asignaciones por manutención y estancia están exentas de IRPF si se perciben por desplazamientos a municipios distintos del lugar de trabajo habitual y la residencia, cumpliendo límites de cuantía y un tiempo máximo de nueve meses. Los gastos de estancia en hoteles deben justificarse, mientras que los de manutención no requieren acreditación de importe si no superan los límites legales. Si no cumplen estos requisitos, las cantidades tributan íntegramente. Por otro lado, estos gastos no son deducibles específicamente, sino que se incluyen en el límite general de 2.000 euros anuales por otros gastos.
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.