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.
The consultant asks whether they can apply the special regime of alimentary annuities (arts. 64 and 75 LIRPF) for their children's expenses, having shared custody. The DGT responds that, with shared custody, they are entitled to the minimum for descendants but cannot apply the regime of alimentary annuities.
Cuestión planteada Si puede aplicar el régimen especial aplicable a las anualidades por alimentos a favor de los hijos previsto en los artículos 64 y 75 de la LIRPF, por los importes satisfechos por el consultante por la pensión por alimentos fijada judicialmente, así como por los gastos escolares, formativos, y demás gastos en relación a sus hijos descritos en la sentencia judicial.
Existe una incompatibilidad entre el mínimo por descendientes y el régimen de anualidades por alimentos de los artículos 64 y 75 de la LIRPF. El progenitor con guarda y custodia (exclusiva o compartida) tiene derecho al mínimo por descendientes, prorrateado si es compartida, pero no puede optar por las especialidades de las anualidades por alimentos. El régimen de anualidades solo es aplicable cuando el progenitor que las satisface no tiene derecho a la aplicación del mínimo por descendientes.
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.