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 query was raised regarding the application of Article 19.13 of the Corporate Income Tax Law concerning the integration into the taxable base of impairment provisions for loans or social security contributions that generated deferred tax assets. The DGT clarifies the scope of the rule, the timing for assessing the link to debtors, and the treatment of assets converted into enforceable debt.
Cuestión planteada Se plantean diversas cuestiones en relación con el apartado 13 del artículo 19, y la disposición adicional vigésimo segunda del texto refundido de la Ley del Impuesto sobre Sociedades.
La exigencia de generar un activo por impuesto diferido es un requisito común para las dotaciones por deterioro de créditos y las aportaciones a sistemas de previsión social afectadas. La existencia de vinculación con el deudor debe analizarse en el momento de la concesión del crédito. La integración en la base imponible tiene como límite la base imponible positiva previa a su integración y a la compensación de bases imponibles negativas. Los activos por impuesto diferido convertidos en crédito exigible o canjeados por deuda pública no generarán partidas fiscalmente deducibles tras su conversión o canje.
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.