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OBN& is a multidisciplinary firm that provides professional legal and business advisory services with a strategic and innovative approach. We are committed to helping our clients overcome any challenge and achieve their business goals.

We offer services in tax, labour, corporate and legal advice for all types of companies, with total coverage both nationally and internationally, with a clear vocation for customer service.

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OBN& Blog

Is permanent disability compatible with retirement?

When you receive a pension for permanent disability and the age of retirement approaches, it is likely that we ask ourselves the question of whether these two are compatible, so in this post we analyse what is Permanent Disability and what is the Retirement Pension, and if you can opt for both pensions, whether you can receive both or, on the contrary, you must choose between the two options.

Personal Income Tax: Taxation of the extinction of condominiums

On 10 October, the Supreme Court approved the ruling, supporting the criteria of the Inland Revenue. It is considered that when the dissolution of the community or the extinction of the condominium of a property is desired, it must be taken into account that if the value of the property is higher than the value it had when it was acquired, a capital gain is generated. Therefore, this difference must be taxed in the Personal Income Tax (IRPF).

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