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 notary inquired whether it was possible to recover VAT from a debt dating back to 2000 and to deduct the insolvency provision for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that the VAT cannot be recovered as the legal deadlines have expired. Furthermore, the IRPF deduction will depend on when the expense should have been recorded, warning that if the tax year is statute-barred, the deduction will not be permitted.
Cuestión planteada 1. Si es posible recuperar el IVA correspondiente a las facturas impagadas teniendo en cuenta que nunca practicó modificación de la base imponible del IVA por tales insolvencias.
Para recuperar el IVA, los créditos deben cumplir los requisitos de insolvencia del artículo 80 de la Ley 37/1992 y la modificación de la base imponible debe realizarse en los plazos establecidos. En el IRPF, el gasto por deterioro de créditos debe registrarse contablemente tan pronto sea conocido el riesgo. Si el gasto debió imputarse en un ejercicio ya prescrito, no será fiscalmente deducible en ejercicios posteriores para evitar una tributación inferior a la que correspondería.
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.