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 journalist residing in Spain enquired whether a grant from a US foundation for research and hosting debates was exempt as a scholarship or due to working abroad. The DGT ruled that, as it was performed without an employment relationship, the income constitutes professional activity income rather than a scholarship.
Cuestión planteada Determinar si a dicha beca le resulta de aplicación las exenciones reguladas en las letras j) o p) del artículo 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas, y en su caso si los importes de la beca que se corresponden con los gastos de transporte y alojamiento se encuentran exentos de gravamen por el Impuesto. En caso negativo aplicación de retención a cuenta aplicable sobre dicha beca.
La actividad de producción de artículos y debates se califica como ejercicio de profesión liberal y, por tanto, como rendimientos de actividades profesionales. Al no existir una relación laboral, no se aplican las exenciones de becas (art. 7.j y p LIRPF) ni la exención de dietas por desplazamientos. Los importes para transporte y alojamiento no están exentos al no tratarse de un trabajador por cuenta ajena. La entidad pagadora podría estar obligada a practicar retención si se encuentra en alguna de las situaciones previstas en el Reglamento.
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.