Partner-attended · reply within 24 business hours
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.
Practical tools for informed decision-making.
A state-owned company has enquired whether the reduction in depreciation expenses provided for in Law 16/2012 also implies a reduction in income from capital grants. The DGT has ruled that the limitation applies only to the tax deductibility of accounting depreciation.
Cuestión planteada Si la limitación del gasto fiscal por amortización, establecida en la Ley 16/2012, podría conllevar una limitación en la misma proporción en el ingreso por subvenciones de capital aplicadas en el ejercicio, debido a la correlación que existe entre los gastos por amortización de los bienes del inmovilizado y los ingresos imputados en el ejercicio de las subvenciones de capital concedidas para adquirir los citados bienes.
La limitación del artículo 7 de la Ley 16/2012 se aplica exclusivamente a la amortización contable del inmovilizado. No existe mención en dicha norma para limitar los ingresos por subvenciones de capital que deben integrarse en la base imponible. Por tanto, los ingresos por subvenciones se integrarán según la normativa contable aplicable, conforme al artículo 10.3 del TRLIS.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
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.
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.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
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.