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.
The inquiry asks whether the effects of the ruling change if the adaptation of the resident entities' financial year to match the group's is delayed until 2018 or 2019. The DGT responds that adapting the tax period exclusively for tax purposes allows for consolidation, regardless of when the financial year is adapted.
Cuestión planteada 1º) Si las conclusiones de la resolución de la Consulta Vinculante anteriormente presentada, no varían por el hecho de que la adaptación del ejercicio social de todas las entidades residentes en España al ejercicio standard del Grupo se produzca en el ejercicio 2018 o con carácter excepcional, en el ejercicio 2019, y no en el ejercicio 2017 tal y como se había señalado.
El periodo impositivo del grupo fiscal debe coincidir con el de la entidad representante. Las entidades dependientes pueden consolidar fiscalmente con la representante siempre que adapten su periodo impositivo exclusivamente a efectos fiscales al de dicha representante. Esta adaptación fiscal es independiente de si la adaptación del ejercicio social de las entidades residentes al ejercicio estándar del grupo se produce en 2018 o 2019.
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.