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 premiums for a defined contribution insurance scheme paid by a company should be taxed as income for employees. The Directorate General for Taxes (DGT) ruled that such imputation is not appropriate if the premiums represent a mere expectation of a right rather than a transfer of certain economic values.
Cuestión planteada Si de conformidad con lo previsto en el apartado 1.f) del artículo 17 de la Ley 35/2006 de IRPF, se debe imputar fiscalmente el importe de las primas anuales que aporte la empresa al nuevo seguro de aportación definida, regulado en el artículo 62 del Convenio, a aquellos trabajadores en plantilla que decidan incorporarse en el citado seguro y lleven menos de diez años de servicios en la empresa, a los que únicamente se les cubre la contingencia de jubilación. Igual cuestión referida a los trabajadores que lleven diez o más años de servicios en la empresa, a los que además de la contingencia de jubilación, también se les cubre por las contingencias de fallecimiento, incapacidad permanente total, absoluta o gran invalidez.
La imputación fiscal de las primas de un seguro colectivo de vida solo procede si existe un traslado de derechos económicos ciertos al trabajador. Si la prestación es una mera expectativa de derecho, no hay imputación obligatoria de las primas de jubilación. Sin embargo, si el seguro cubre también fallecimiento o incapacidad, será obligatoria la imputación de la parte de la prima correspondiente al capital en riesgo, siempre que supere los 50 euros anuales.
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.