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 married couple, both receiving permanent disability pensions, inquired whether both could claim the deduction for a dependent spouse. The Directorate General of Taxes (DGT) ruled that this is possible, provided that income and disability requirements are met and the spouse does not qualify for other deductions related to descendants or ascendants.
Cuestión planteada En el caso de un matrimonio, donde el marido percibe una prestación de incapacidad permanente total con un importe anual inferior a 8.000 euros, y un grado de discapacidad del 33%, mientras que la esposa percibe una prestación de incapacidad permanente absoluta exenta de tributación, y con un grado de discapacidad del 33%, siendo ambas prestaciones sus únicas fuentes de ingresos, se cuestiona si ambos cónyuges pueden aplicar mutuamente la deducción por cónyuge con discapacidad a cargo.
Los cónyuges pueden aplicar la deducción por cónyuge no separado legalmente con discapacidad si este no tiene rentas anuales (excluidas las exentas) superiores a 8.000 euros y no genera el derecho a las deducciones por descendientes o ascendientes con discapacidad. Para ello, el beneficiario debe realizar actividad por cuenta propia o ajena o percibir prestaciones de la Seguridad Social o similares. La discapacidad se acredita mediante el reconocimiento de la pensión de incapacidad permanente total, absoluta o gran invalidez.
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.