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 in liquidation sought guidance on how to deduct VAT amounts that were denied during an inspection after they had been recorded in the accounts. The DGT clarifies that rectifying the tax return is not appropriate; instead, the amounts should be included in the tax return for the period in which they are recorded.
Cuestión planteada Ampliación de la contestación vinculante de 30 de octubre de 2020, consulta V3243-20, como consecuencia de la incorporación de nuevos hechos por la entidad consultante. En particular, procedimiento para deducir las cuotas del Impuesto sobre el Valor Añadido que fueron denegadas originariamente una vez que han sido registradas contablemente.
Las cuotas soportadas no contabilizadas en su momento son deducibles en la declaración del periodo de su contabilización o en los siguientes, siempre que no haya transcurrido el plazo de cuatro años. El plazo de cuatro años se interrumpe desde la notificación del inicio de la actuación inspectora hasta que la resolución sea firme. Asimismo, la condición de sujeto pasivo se mantiene mientras se lleve a cabo la liquidación del patrimonio empresarial.
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.