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 taxpayer who invested in Bosques Naturales SA between 2005 and 2006 states the company entered concursal proceedings in 2018, with the agreement (45% reduction and conversion of the remainder into shares) becoming final in April 2024. The DGT confirms that the 45% reduction of the credit recognised by the insolvency administration constitutes a patrimonial loss attributable to the 2024 tax year under article 14.2.k.2 of the IRPF Law. As it does not arise from the transfer of patrimonial elements, the loss is included in the general tax base.
Cuestión planteada Tributación en el IRPF de la pérdida patrimonial correspondiente a la quita.
La pérdida patrimonial respecto al importe no recuperado se produce cuando concurre alguna de las circunstancias del artículo 14.2 letra k) de la Ley del IRPF. En el ámbito concursal, la pérdida se computa por la cuantía de la quita cuando adquiere eficacia el convenio. Esta pérdida, al no derivar de la transmisión de elementos patrimoniales, se integra en la base imponible general con los límites del artículo 48 de la Ley del Impuesto.
What is published here, applied to a company or a specific case. The first meeting is free.
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, with no hold queues and 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.