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 has requested clarification on whether it can tax-deduct the impairment of a right to collect following a court ruling ordering a refund. The Directorate General for Taxes (DGT) has ruled that deductibility is conditional upon the expense being recognised in the accounts and meeting the requirements set out in Article 13.1 of the Corporate Income Tax Act.
Cuestión planteada Ante el deterioro de los derechos de cobro que la sociedad consultante tiene frente a la sociedad B se plantea si dicho deterioro es deducible en el Impuesto sobre Sociedades del ejercicio 2014.
Para deducir fiscalmente la pérdida por deterioro de créditos por insolvencia, es imprescindible que la entidad haya contabilizado dicha pérdida. Si se ha contabilizado, el gasto será deducible siempre que concurra alguna de las circunstancias del artículo 13.1 de la LIS, como la reclamación judicial de las obligaciones. Si la imputación contable ocurre en un ejercicio posterior al de la pérdida, solo será deducible en ese ejercicio si no genera una menor tributación que la que habría correspondido en el ejercicio de origen.
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.