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 company sought clarification on whether its tax loss carryforwards would be limited following a restructuring in which a group of related shareholders increased their stake from 23.2% to 100% of the capital. The Directorate General for Taxes (DGT) ruled that the limitation does not apply because the company is not considered inactive, as it maintains the necessary material and human resources for its management.
Cuestión planteada Confirmación de que tras las operaciones de reestructuración accionarial de la entidad consultante que se plantean acometer en 2013 y que conllevarán que las sociedades B, G y E (del grupo B) pasen de ostentar el 23,2% al 100% (o un porcentaje inferior siempre por encima del 50%), no aplicarán en sede de la entidad consultante las limitaciones a la compensación de bases imponibles negativas previstas en el artículo 25.2 del texto refundido de la Ley del Impuesto sobre Sociedades.
Para que se aplique la reducción de la base imponible negativa por cambio de control, deben concurrir tres requisitos simultáneos: adquisición de la mayoría del capital por sujetos vinculados, que estos tuvieran una participación inferior al 25% antes del cambio y que la entidad no realizara explotaciones económicas en los seis meses anteriores. En el caso de una sociedad holding con organización de medios materiales y personales para la gestión de sus participadas, no concurre la falta de explotación económica, por lo que no se aplica la limitación del artículo 25.2 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.