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 inquired whether a subsidiary subject to the regional tax regulations of Navarre could remain part of its standard tax consolidation group. The Directorate General of Taxes (DGT) ruled that, due to a transitional provision in the Economic Agreement, this is possible provided that Corporate Tax requirements are met.
Cuestión planteada Si una sociedad sujeta a la normativa foral en régimen de tributación individual del Impuesto sobre Sociedades (régimen general pero con diferente tipo impositivo) puede seguir integrada en el ejercicio 2015 y siguientes en un grupo de consolidación fiscal que tribute en régimen general, según la normativa común del Impuesto sobre Sociedades. O si la diferencia de tipo general no lo permite, si al acogerse la sociedad N a la disposición transitoria cuadragésima octava de la Ley Foral 24/1996, de 30 de diciembre, del Impuesto sobre Sociedades, al igualarse el tipo impositivo en el 30% se cumplirían las condiciones para su permanencia en el grupo fiscal.
Las entidades que formen parte de grupos fiscales de normativa común antes de 2015 pueden optar por mantener a sus dependientes sujetas a la normativa foral de Navarra hasta el 31 de diciembre de 2024. Para cumplir el requisito de tener el mismo tipo de gravamen, se debe considerar el tipo que le aplicaría a la sociedad foral si estuviera en territorio común. Si el grupo incluye una entidad de crédito con un tipo de gravamen distinto, se puede optar por incluirla o excluirla del grupo.
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.