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 applicant asks whether implicit interest on 0% loans, associated subsidies, and interest from commercial deferrals should be included in the calculation of net financial expenses. The DGT rules that they must be included, as they are related to corporate indebtedness.
Cuestión planteada Si los intereses implícitos contabilizados como gastos de la financiación a tipo 0%, los ingresos por subvenciones asociados a dichos préstamos y los ingresos de intereses implícitos contabilizados en las operaciones comerciales en las que la entidad consultante concede aplazamientos de cobro, deben tomarse en consideración para el cálculo de los gastos financieros netos de acuerdo con la definición contenida en el artículo 20 del TRLIS.
Para aplicar el límite del artículo 20 del TRLIS, se deben considerar tanto los gastos como los ingresos que estén relacionados con el endeudamiento empresarial. Esto incluye los intereses implícitos asociados a operaciones y las comisiones de endeudamiento que formen parte de los gastos financieros devengados. Asimismo, se incluyen los ingresos que procedan de la cesión a terceros de capitales propios. En el caso concreto, los intereses implícitos de préstamos a tipo 0%, sus subvenciones asociadas y los ingresos por intereses de aplazamientos comerciales tienen la consideración de gastos e ingresos financieros.
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.