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. 14 results.
Income from debt write-downs in fiscal consolidation not capped by 70%, 50% or 25% thresholds
V0551-25
Exemption from compensation limit for negative taxable bases in IS
V2392-24
Income from debt write-offs in insolvency agreements is taxed via a positive adjustment and subsequent integration based on financial expense records
V2351-24
Debt write-offs by agreement with creditors are not subject to the loss carry-forward offset limit
V0673-22
Modifying novations involving debt reduction are considered debt forgiveness for offsetting negative tax bases
V4444-16
Temporal recognition of income from debt forgiveness is not permitted outside the framework of the Insolvency Act
V4395-16
Income from debt write-offs in insolvency proceedings is recognised as financial expenses are recorded
V2574-15
Income from insolvency debt write-offs and deferrals is included in the tax base as financial expenses are recorded
V2281-15
Financial expenses from debt write-offs or deferrals are subject to the 30% operating profit limit
V1865-15
Imputation of income for delays and waits required by financial expense records
V1625-15
DGT declines to rule on deductibility of related-party creditor expenses due to lack of standing
V1411-15
Income from debt forgiveness and deferrals is recognised as the related financial expenses are recorded
V0307-15
Income from insolvency debt write-offs and deferrals must be partially ignored for minimum instalment payment calculations
V2806-14
New rules for income recognition from debt forgiveness and deferrals apply only to agreements approved from 2014
V2746-14
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.