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 enquired whether tax adjustments are necessary in a sale and lease-back transaction. The DGT has ruled that if the transaction meets the requirements to be classified as a financial lease, the tax treatment aligns with the accounting treatment and no adjustments are required.
Cuestión planteada Si hay que realizar ajustes al resultado contable en el Impuesto sobre Sociedades por discrepancias entre el criterio contable y fiscal como si de una operación de leasing financiero se tratara, o dicha operación es considerada como una mera financiación (préstamo) sin existir diferencias entre ambos criterios.
Si de las condiciones del contrato se deduce que se transfieren sustancialmente los riesgos y beneficios del activo, la operación se califica como arrendamiento financiero. En este caso, la entidad no reconocerá beneficios ni pérdidas por la transmisión y continuará con el tratamiento contable del elemento. El régimen fiscal es coincidente con el contable, por lo que no se deben realizar ajustes al resultado contable para obtener la base imponible.
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.