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 has enquired about the taxation of mutual insurance benefits resulting from contributions made between 1970 and 1978. The Directorate General for Taxes (DGT) has determined that, in accordance with Supreme Court criteria, these benefits must be included in the taxable base at 75% if the non-reduced contributions cannot be verified.
Cuestión planteada Aplicación de la Sentencia 707/2023, de 28 de febrero de 2023, del Tribunal Supremo a la prestación derivada de aportaciones realizadas con posterioridad a 1967 a la Mutualidad.
Si la mutualidad ha estado sujeta al mismo régimen jurídico y de tributación que la Mutualidad Laboral de Banca, las prestaciones por aportaciones realizadas entre el 1 de enero de 1967 y el 31 de diciembre de 1978 deben integrarse como rendimiento del trabajo al 75%. Este criterio se aplica en caso de no poder acreditarse la cuantía de las aportaciones que no hayan podido ser objeto de reducción o minoración en la base imponible.
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.