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. 20 results.
Non-payment of a credit does not automatically result in a patrimonial loss
V1514-26
Profit from property sale must be recognised in year of transfer, regardless of subsequent non-payments
V0914-26
Lost money from fraud may be treated as a patrimonial loss if the perpetrator is unidentified
V0447-26
V0027-26
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
Couple debts in separate property regime not losses unless judicially uncollectable
V0408-24
Payment as a guarantor does not automatically constitute a patrimonial loss
V2103-23
Payment as a guarantor creates a credit right, not automatic loss of capital
V3032-21
Payment of a guarantee is not automatically a patrimonial loss in income tax
V1934-21
A patrimonial loss can be recognised when a creditors' bankruptcy ends due to insufficient active assets
V2196-20
Loss computation from payments to a promoter requires a credit right and judicially unenforceable status
V1952-18
Loss of capital from payments to promoter only computable when credit is judicially uncollectable
V3188-17
Loss of capital from an undischarged reserve requires judicial uncollectability
V0764-16
Gains on deferred sales imputed based on collectibility, not actual receipt
V0199-16
Non-payment does not automatically constitute a patrimonial loss; credit remains until judicially uncollectable
V1169-15
A non-collected loan only creates a patrimonial loss in IRPF if judicially uncollectable
V1170-15
The existence of a credit right does not automatically constitute a patrimonial loss
V0302-15
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.