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.
An airline asks whether losses from its permanent establishments in France and Italy are deductible. The DGT clarifies that, under Law 16/2013, these negative revenues are not included in the taxable base, except in cases of transfer or cessation of activity.
Cuestión planteada 1. Si con arreglo a lo dispuesto en el artículo 14.1 del TRLIS en su redacción dada por la Ley 16/2013, las pérdidas obtenidas por cada establecimiento permanente en el extranjero en 2013 no resultan deducibles en el Impuesto sobre Sociedades español, sin perjuicio de la no deducibilidad de parte de dichas pérdidas en Francia e Italia, respectivamente.
Las rentas negativas obtenidas por establecimientos permanentes en el extranjero a partir del 1 de enero de 2013 no son deducibles en el Impuesto sobre Sociedades. Si posteriormente obtienen rentas positivas, estas no se integrarán en la base imponible hasta compensar las rentas negativas no integradas previamente. Para las pérdidas obtenidas antes de 2013 que sí se integraron, las rentas positivas futuras se integrarán sin derecho a exención o deducción hasta superar dichas pérdidas.
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.