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El TEAC confirma que la deducción por discapacidad a cargo del IRPF puede embargarse

The TEAC confirms that the disability tax credit against the IRPF can be seized.

The Central Economic-Administrative Court has ruled that the deduction under Article 81 bis of the Personal Income Tax Law (LIRPF) for having a dependent family member with a disability is fully subject to garnishment and automatic offsetting. The ruling, dated June 16, 2026, establishes binding precedent...

Jubilación flexible en 2026: nuevas reglas para compatibilizar pensión y trabajo

Flexible retirement in 2026: new rules to combine pension and work

Royal Decree 416/2026, published in the Official State Gazette (BOE) on May 28, completely updates the rules for flexible retirement in Spain. From August 28, 2026, retirees will be able to combine their pension with work, including self-employment, under certain conditions...

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