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.
Hacienda states that a loss from an uncollectible credit belongs to the creditor and cannot be donated, as its existence for the creditor prevents the donor from recognising it.
Cuestión planteada Se pregunta "si es posible la donación de la pérdida patrimonial o el derecho de cobro incobrable de Fórum Filatélico, a efectos de que las personas afectadas nunca podrán recuperar esos importes una vez concluido el proceso concursal el 21 de julio de 2022 por sentencia judicial que no tengan retenciones del IRPF de sus fuentes de renta personal y puedan reducir la base general del impuesto como para que puedan devolver en parte esas retenciones a la familia".
La pérdida patrimonial por un crédito no cobrado se produce cuando concurren las circunstancias del artículo 14.2 letra k) de la Ley del IRPF, como la conclusión del procedimiento concursal. En este caso, la pérdida es imputable al período impositivo 2022. No es posible la donación de la pérdida patrimonial, ya que esta corresponde al titular del derecho según el artículo 11.5 de la Ley del Impuesto.
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.