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 inquired whether capitalising its parent company's debts to offset losses would generate taxable or deductible expenses. The DGT responds that the receiving entity will not include income in its tax base as a result of the operation.
Cuestión planteada Si en el caso de la aportación de créditos para compensar pérdidas por su matriz, al tratarse de una relación socio sociedad 100% y no haber diferencia entre la valoración fiscal de crédito entre prestamista y prestataria, la referida aportación no debe generar ningún ingreso o gasto fiscal en el Impuesto sobre Sociedades de la entidad consultante.
La entidad que recibe el crédito y realiza una ampliación de capital o fondos propios por el importe de la deuda existente no integrará renta en su base imponible, independientemente de que exista un ingreso contable. En el socio, se integrará la diferencia entre el importe del aumento de capital y el valor fiscal del crédito capitalizado, si existiera. Además, la limitación a la compensación de bases imponibles negativas no se aplicará en el periodo impositivo de la extinción de la entidad.
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.