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 a document signed by attendees constitutes valid evidence to deduct business meal expenses for Corporate Income Tax (CIT) and VAT purposes. The Directorate General for Tax (DGT) states that CIT deductibility depends on meeting legal and substantiation requirements, and that VAT is deductible provided the expense is deductible for CIT.
Cuestión planteada Si constituiría un medio de prueba válido, a efectos de la deducibilidad de dichos gastos en el Impuesto sobre Sociedades y de la deducción de las cuotas soportadas por estos gastos en el Impuesto sobre el Valor Añadido, un documento firmado por los asistentes en el que dejaran constancia de la celebración de la reunión o comida de trabajo, identificando fecha y lugar de la misma.
Los gastos de hostelería son deducibles en el Impuesto sobre Sociedades si cumplen con la inscripción contable, el devengo, la justificación documental y el límite del 1% de la cifra de negocios. Para el IVA, la deducción es posible si el gasto es deducible en el Impuesto sobre Sociedades y se dispone de la factura original. La forma de probar la afectación a la actividad puede ser cualquier medio admitido en Derecho, cuya valoración corresponde a la Administración.
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.