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.
The consultant asks about the tax treatment under Corporate Income Tax for a judicial resolution declaring an outstanding credit with its former parent company uncollectible. The DGT states that the tax treatment will mirror the accounting treatment, as the LIS does not provide for adjustments in this case.
Cuestión planteada - En el supuesto de que la sociedad tercera portuguesa no adquiera el crédito que la sociedad matriz tiene contra la consultante; tratamiento fiscal en el Impuesto sobre Sociedades de la consultante de la emisión de una resolución judicial en el marco de un procedimiento concursal abierto contra la que fuera su matriz en el que declare el crédito como incobrable.
El tratamiento fiscal de la operación será el mismo que el contable, dado que la LIS no incluye normas para corregir el resultado contable en este caso. La determinación de si existe un ingreso financiero depende de si la resolución judicial acuerda la extinción o condonación de la obligación, según la NRV 9.ª del PGC. La DGT no puede determinar si dicha resolución judicial supondrá la extinción de la deuda.
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.