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 Canarian company has enquired whether the assets of a photovoltaic plant could allow a future buyer to access the investment reserve (RIC), following the regularisation of an unapplied Canary Islands investment deduction. The Directorate General for Taxes (DGT) ruled that, since the right to said deduction was never established due to failure to meet the required holding period, the incompatibility rule does not apply to the new acquirer.
Cuestión planteada Si los activos transmitidos serían aptos para la materialización de la RIC para un nuevo adquirente, una vez regularizada la situación tributaria de la consultante respecto de la deducción por inversiones en Canarias consignada y no aplicada.
Para la deducción por inversiones en Canarias, los elementos deben permanecer en funcionamiento durante cinco años. Si se transmite el activo antes de ese plazo, se debe devolver la deducción según el artículo 125.3 de la LIS. Dado que el bien transmitido no ha generado el derecho a la deducción por el incumplimiento del plazo, la incompatibilidad con la reserva para inversiones no afecta al futuro adquirente.
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.