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 a ruling on whether the motives for a merger by absorption are economically valid to qualify for the special tax regime. The Directorate General for Taxes (DGT) determines that the reasons cited for rationalising the group's structure are valid, although the use of tax loss carryforwards remains subject to the requirements and limitations set out by law.
Cuestión planteada Si los motivos esgrimidos para llevar a cabo la fusión proyectada se pueden considerar económicamente válidos a los efectos de la aplicación del régimen fiscal especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre.
Si la operación se realiza en el ámbito mercantil y cumple el artículo 76.1 de la LIS, puede acogerse al régimen especial. Los motivos alegados para racionalizar la estructura, simplificar la gestión y reducir costes se consideran económicamente válidos según el artículo 89.2 de la LIS. La existencia de bases imponibles negativas en la absorbida no invalida el régimen si la operación no tiene como finalidad preponderante su aprovechamiento. Las bases podrán compensarse siguiendo los requisitos y limitaciones de los artículos 84 y la disposición transitoria décima sexta de la LIS.
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.