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.
An entity inquired whether it could apply in 2017 a deduction for performing arts expenses incurred in 2015 without amending the tax return for that year. The Directorate General for Taxes (DGT) ruled that this is possible, provided the necessary certificate is obtained and all legal requirements are met.
Cuestión planteada 1. Si se puede practicar la deducción generada en el ejercicio 2015 en la declaración del Impuesto sobre Sociedades correspondiente al ejercicio 2017, sin necesidad de instar la rectificación de la autoliquidación del Impuesto sobre Sociedades correspondiente al ejercicio 2015.
La deducción por gastos en producción y exhibición de espectáculos en vivo se genera al incurrir en los gastos, pero su aplicación requiere la obtención del certificado del Instituto Nacional de las Artes Escénicas y de la Música. El hecho de no haber integrado la deducción en la declaración del ejercicio en que se generó no impide su aplicación en una declaración posterior, siempre que se cumplan los requisitos del artículo 36.3 de la LIS. No obstante, para que proceda la deducción, el contribuyente debe asumir el riesgo y ventura de la producción y exhibición, no limitándose a contratar a terceros para realizar actividades de entretenimiento.
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.