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 marine resource exploitation company has requested a ruling on whether the costs of a major repair, capitalised as fixed assets under the General Accounting Plan, qualify for the investment tax credit under Article 37 of the Corporate Income Tax Act (TRLIS). The Directorate General for Taxes (DGT) has responded that if the repair results in an increase in the asset's accounting value, it may benefit from the deduction, provided all legal requirements are met.
Cuestión planteada Si la gran reparación que se activa como inmovilizado en aplicación a la norma 3ª g) del Plan General Contable, se puede beneficiar de la deducción por inversión de beneficios regulada en el artículo 37 del TRLIS.
Para aplicar la deducción del artículo 37 del TRLIS, la inversión debe realizarse en elementos nuevos del inmovilizado material o inversiones inmobiliarias. Se considera nuevo el inmovilizado cuando es puesto en condiciones de funcionamiento por primera vez. En consecuencia, si las reparaciones realizadas tienen la consideración de mayor valor del activo desde un punto de vista contable, las cantidades invertidas podrán beneficiarse de la deducción si se cumplen las demás condiciones del precepto.
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.