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 request the early payment of the 2015 R&D tax credit in its 2016 tax return by renouncing 20% of its value. The Directorate General for Taxes (DGT) ruled that this is possible provided the requirements of Article 39.2 of the Corporate Income Tax Act are met and compatibility with Social Security contribution relief is verified.
Cuestión planteada Si la entidad consultante tendría derecho a solicitar en la declaración del Impuesto sobre Sociedades correspondiente al ejercicio 2016 (siendo su tipo de gravamen el 25%), el abono anticipado de la deducción por I+D declarada en el ejercicio 2015, previa renuncia al 20% de la misma, cumpliéndose los requisitos establecidos en el artículo 39.2 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La entidad puede solicitar el abono de la deducción por I+D en la primera declaración presentada tras transcurrir un año desde que se generó la deducción sin haber sido aplicada. Para ello, debe cumplir los requisitos del artículo 39.2 de la LIS, como no reducir la plantilla media y destinar el importe a gastos o inversiones en I+D+i en los 24 meses siguientes. Además, si la empresa aplica bonificaciones en la cotización a la Seguridad Social para investigadores, solo podrá compatibilizar ambas con la deducción si es una PYME innovadora o si no se aplica sobre el mismo investigador.
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.