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.
Two missionaries under contract in the US working in Spain have sought clarification on their tax obligations. The DGT explains that if they acquire tax residence in Spain, they must declare their worldwide income in this country. Conversely, if they maintain US tax residence, they will only be taxed in Spain on Spanish-source income, provided they do not meet the exemption requirements under the Double Taxation Convention.
Question raised: They request to be informed regarding their responsibilities in Spain to declare the aforementioned remunerations.
Si los consultantes son residentes fiscales en España, están sujetos a imposición por su renta mundial, incluyendo la obtenida en EEUU por su trabajo religioso. En caso de que la consultante sea ciudadana americana, EEUU podrá gravarla por su ciudadanía, pero deberá evitar la doble imposición mediante un crédito fiscal por el impuesto pagado en España. Si son residentes en EEUU, España puede gravar las rentas por el trabajo realizado en su territorio, salvo que se cumplan los requisitos de exención del Convenio (permanencia inferior a 183 días, pagador no residente en España y sin establecimiento permanente en España).
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.