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 taxpayer inquired whether gifts intended to promote their courses are subject to the 1% turnover limit. The DGT ruled that, as these are promotional expenses, they do not constitute client entertainment expenses and are therefore not subject to that limit.
Cuestión planteada Si el gasto originado en la empresa por la adquisición de los obsequios destinados a promocionar las ventas de la empresa se encuentra limitado, en cuanto a su deducibilidad fiscal, por el límite del 1 por ciento del importe de la cifra de negocios del periodo impositivo, establecido en el artículo 15.e de la Ley del Impuesto sobre Sociedades.
El gasto por entrega de obsequios de escaso valor con intención de promocionar la venta constituye un gasto de promoción. Por tanto, no se considera un gasto por atenciones a clientes y no está sometido al límite del 1 por ciento del importe neto de la cifra de negocios. El artículo 15.e de la LIS excluye de los donativos y liberalidades los gastos realizados para promocionar la venta de bienes o servicios.
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.