Partner-attended · reply within 24 business hours
Language
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.
Expert analysis and market trends.
Periodic analysis and technical documents
Practical tools for informed decision-making.
Enter a reference (BOE-A-2026-...), a regulation, or a topic. 148 results.
Loss of capital from fraud cannot be recognised if a credit right exists against an identified party
V5365-26
Loss of wealth due to fraud: when a credit right exists
V5346-26
IVA base imposable can be amended when a credit is finally uncollectable
V5178-26
La base imponible de la anotación preventiva de embargo está limitada por el valor del bien y el importe de la deuda
V5151-26
Non-payment of a credit does not automatically result in a patrimonial loss
V1514-26
Gastos from withdrawn amounts must be assigned to the affected exercise if accounts have not yet been prepared
V5019-26
Unidentified fraud causes immediate patrimonial loss; judicial process required if debtor identified
V1286-26
Loss from crypto assets cannot be recognised unless judicially uncollectible
V1139-26
IBI refunds must be included in the corporate tax base of the year in which the credit right arises
V1146-26
Incorrectly charged VAT does not constitute a tax obligation but a private credit
V1090-26
Profit from property sale must be recognised in year of transfer, regardless of subsequent non-payments
V0914-26
A patrimonial loss can be recognised for a non-collected loan after a creditors' proceeding concludes
V0539-26
Returns from voluntary causante regularization are taxable under Inheritance and Gifts Tax
V0479-26
Payment of third party debts not part of property acquisition value in IRPF
V0467-26
Lost money from fraud may be treated as a patrimonial loss if the perpetrator is unidentified
V0447-26
Loss can be recognised if perpetrator not identified
V0459-26
DANA damage compensation must be included in inheritance tax base
V0045-26
V0027-26
Loss can be attributed to 50% to each spouse in community property regime
V2382-25
Loss from debt cancellation treated as general income
V2141-25
Recipient of visa invoice must be the architect member unless acting on behalf of university
V1765-25
Payment of a guarantee is not automatically a patrimonial loss
V1452-25
Loss cannot be recognised without meeting Article 14.2 k) requirements
V1218-25
Transfer of a credit right at a price below nominal may cause a patrimonial loss
V1230-25
Cannot claim patrimonial loss from fraudulent crowdfunding investment
V1187-25
Loss not deductible if credit not judicially uncollectable
V1134-25
Loss can be recognised if perpetrator not identified or debt judicially uncollectable
V1096-25
Loss not deductible unless one year passes in judicial enforcement procedure
V0772-25
The difference between initial investment and recognised credit is not a patrimonial loss
V0675-25
Inheritors taxed on perceived accessibility aid
V0430-25
Loss of capital due to uncollected indemnity from a wine bottle scam
V0229-25
No obligation to file succession declarations in Spain for French life insurance and bequests
V2563-24
Online financial fraud: IRPF loss only imputable if article 14.2.k) LIRPF conditions met
V2493-24
Investments in unfulfilled gold purchase contracts: loss not deductible in IRPF until conditions of art. 14.2.k LIRPF are met
V2313-24
Loss from Latvian crowdfunding platform insolvency not computable in 2023 IRPF
V2097-24
Non-payment by a cooperative does not create immediate patrimonial loss
V1629-24
Si la obra queda sin efecto, el proveedor debe rectificar la base imponible del IVA y reintegrar la cuota al cliente
V1347-24
Loss from unissued shares treated as an uncollected debt requiring compliance with art. 14.2 k)
V1298-24
A capital loss may be computed for an unrecovered credit following the conclusion of insolvency proceedings
V0911-24
Capital loss resulting from the conclusion of the insolvency proceedings of Afinsa may be deducted in the 2023 tax year
V0916-24
Non-payment of a debtor does not automatically result in a patrimonial loss
V0535-24
Failure to collect a credit does not automatically create a patrimonial loss
V0410-24
Couple debts in separate property regime not losses unless judicially uncollectable
V0408-24
Inability to immediately recognise a patrimonial loss from a vehicle sale due to fraud
V0301-24
Loss of capital from uncollected credits can be charged to the year of insolvency conclusion
V0062-24
Losses from non-collected credits are recognised upon concursal procedure completion or settlement agreement
V2599-23
V2248-23
Cannot recognise a patrimonial loss for unreturned deposits without meeting Art. 14.2 k) requirements
V2249-23
Litigation costs to resolve investment contracts cannot be added to acquisition value
V2250-23
Failure to repay a loan does not automatically generate a capital loss without meeting legal requirements
V2237-23
No automatic loss of capital on credit default unless IRPF law conditions met
V2119-23
Payment as a guarantor does not automatically constitute a patrimonial loss
V2103-23
Loss on inherited loan can be recognised in 2022 if insolvency procedure ends without payment
V1769-23
A personal credit right is neither a financial asset nor subject to foreign assets declaration
V1661-23
Losses can be recognised as patrimonial losses on non-recovered credits after insolvency proceedings end
V1515-23
Loss of capital can be recognised for non-recovered loan in Forum Philately insolvency proceedings 2022
V1498-23
A patrimonial loss can be recognised for a inherited credit in insolvency proceedings
V1459-23
Loss can be recognised on a non-collected loan after insolvency conclusion
V1426-23
Requirements for computing capital loss due to credit default in Personal Income Tax
V1414-23
Loss can be recognised as patrimonial if a loan is not recovered after a bankruptcy procedure
V1374-23
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Auto-detected from the page you are viewing.
Check the privacy box to submit
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.
No cost · no commitment · cancel up to 24h in advance
Reschedule · Cancel
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.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
A partner calls directly · Same day if requested
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.