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 query was raised regarding whether payments made by a protected estate to a beneficiary with a disability should be treated as a second payer for Income Tax (IRPF) filing obligations. The Directorate General for Taxes (DGT) ruled that this is not the case, as the beneficiary is simply disposing of assets held in their own name.
Cuestión planteada Teniendo en cuenta que en el párrafo segundo del apartado II de la exposición de motivos de la Ley 41/2003, de protección patrimonial de las personas con discapacidad, se manifiesta que el patrimonio protegido se aísla del resto del patrimonio personal del beneficiario, si por los pagos que el patrimonio protegido realice a favor del discapacitado debe considerarse dicho patrimonio como segundo pagador, a efectos de los supuestos de obligación de declarar establecidos en el artículo 96.3 de la Ley del Impuesto.
El patrimonio protegido es un conjunto de bienes y derechos de titularidad del discapacitado. Por tanto, no existen pagos o rendimientos de trabajo satisfechos por el patrimonio protegido al beneficiario, sino que se trata de la disposición que el propio discapacitado realiza de sus propios bienes y derechos.
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.