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 parent company within a tax group has requested clarification on whether the €1 million limit for offsetting tax loss carryforwards applies to the 2015 financial year. The Directorate General for Taxes (DGT) has ruled that, although percentage-based limits apply depending on turnover, an offset of up to one million euros is always permitted.
Cuestión planteada Si el importe mínimo de un millón de euros de bases imponibles negativas que pueden compensarse según el segundo párrafo del artículo 26.1 de la Ley del Impuesto sobre Sociedades resulta de aplicación al grupo fiscal en la declaración del Impuesto sobre Sociedades 2015.
Para el período impositivo 2015, la disposición transitoria trigésimo cuarta de la LIS establece límites porcentuales de compensación según la cifra de negocios del grupo. No obstante, el artículo 26.1 de la LIS permite, en todo caso, compensar bases imponibles negativas hasta el importe de 1 millón de euros. Por tanto, el grupo fiscal puede aplicar dicha compensación de hasta un millón de euros.
What is published here, applied to a company or a specific case. The first meeting is free.
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, with no hold queues and 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.