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. 76 results.
Quita — evolución doctrinal DGT
evolution::quita
National Health System: expansion of early rare disease detection through neonatal screening
BOE-A-2026-16654
Non-payment of a credit does not automatically result in a patrimonial loss
V1514-26
Equestrian lessons taxed at 10% or 21% VAT depending on social assistance status
V1522-26
Unidentified fraud causes immediate patrimonial loss; judicial process required if debtor identified
V1286-26
A patrimonial loss can be recognised for the write-off of a credit in a creditors' insolvency proceeding
V0563-26
A patrimonial loss can be recognised for a non-collected loan after a creditors' proceeding concludes
V0539-26
Withdrawal of emergency accessibility amendments: 30-day implementation period
BOE-A-2026-4669
Subsidy income in a person group to be split equally or as per agreement
V0031-26
V0027-26
Loss from debt cancellation treated as general income
V2141-25
IVA base taxable may be altered by credit removal in pre-concursal restructuring plan
V1217-25
The difference between initial investment and recognised credit is not a patrimonial loss
V0675-25
Modification of the VAT taxable base is possible in the event of a debt waiver established in a restructuring plan
V0647-25
Tratamiento de los ingresos por quitas en el régimen de consolidación fiscal y su compensación con bases imponibles
V0551-25
Online financial fraud: IRPF loss only imputable if article 14.2.k) LIRPF conditions met
V2493-24
45% reduction in concursal agreement of Bosques Naturales SA causes 2024 IRPF loss
V2441-24
Exemption from compensation limit for negative taxable bases in IS
V2392-24
Losses from unpaid credits in a bankruptcy procedure are charged to the year when the procedure ends
V0987-24
Losses from uncollected credits in bankruptcy are attributable to the tax year in which the procedure ends
V0988-24
Capital loss resulting from an uncollected credit in insolvency proceedings may be imputed to box 0305 of the Personal Income Tax (IRPF)
V0915-24
The capital loss from a credit in insolvency proceedings may be imputed in the tax year in which the proceedings conclude
V0917-24
Capital loss resulting from the conclusion of the insolvency proceedings of Afinsa may be deducted in the 2023 tax year
V0916-24
Loss of capital from uncollected loan in Afinsa insolvency can be charged to 2023 tax year
V0652-24
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
Losses from unpaid credits in insolvency may be treated as patrimonial losses under certain conditions
V0274-24
Losses from non-collected credits are recognised upon concursal procedure completion or settlement agreement
V2599-23
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
Losses can be recognised for non-collected credits at the end of insolvency proceedings
V1977-23
Losses can be recognised on unsecured credits after insolvency procedure ends
V1968-23
Losses on unpaid Forum Philatelic credits can be claimed in 2022 tax return
V1552-23
Loss of capital can be recognised for non-recovered loan in Forum Philately insolvency proceedings 2022
V1498-23
Losses on non-recovered investment credits can be recognised under specific conditions
V1461-23
Capital loss resulting from an uncollected loan is attributed to the holder of the legal ownership of the investment
V1423-23
Loss can be recognised on a non-collected loan after insolvency conclusion
V1426-23
Loss can be recognised as patrimonial if a loan is not recovered after a bankruptcy procedure
V1374-23
Loss cannot be recognised for a non-collected credit without meeting Art. 14.2.k) LIRPF conditions
V0715-23
Loss of patrimony can be charged against a non-collected credit at the end of the insolvency procedure
V0525-23
Loss of capital can be recognised for a non-paid credit after insolvency procedure ends
V0323-23
Losses from non-collected overdue credits not automatic
V0050-23
Failure to collect a credit does not automatically result in a patrimonial loss
V2564-22
No automatic loss arises from non-recovery of a credit
V2463-22
The failure to collect a credit does not automatically generate a capital loss; specific requirements are required
V2266-22
Non-payment of a credit does not automatically create a patrimonial loss
V1790-22
Failure to pay a credit does not automatically constitute a patrimonial loss
V1434-22
V1275-22
Loss can be recognised when concursal agreement becomes effective
V1226-22
Payment by an indemnifier for an amount less than the principal debt does not generate a patrimonial gain
V1161-22
Non-payment by a debtor does not automatically cause a patrimonial loss
V1117-22
Non-payment by a debtor does not automatically result in a patrimonial loss
V1061-22
Loss of capital cannot be recognised without legal requirements
V0489-22
Professional athlete activity may be considered economic for VAT and income tax if production resources are organised
V1643-21
Loss cannot be claimed solely due to non-payment of a debt
V3054-20
Non-payment of a loan does not automatically create a patrimonial loss in income tax
V2402-20
V3338-19
La conclusión de un procedimiento concursal por insuficiencia de masa activa puede permitir la imputación de la pérdida de un préstamo no garantizado
V0884-19
Non-payment by a debtor does not automatically create a patrimonial loss
V0673-19
IVA due upon distribution of private copying compensation
V0455-19
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.