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 federation of public utility social clubs asks whether it must file a Corporate Tax return even if it generates no profits. The DGT rules that if the entity has opted for the special regime under Law 49/2002, it is obliged to declare all its income, whether exempt or not.
Cuestión planteada 1. Si la entidad consultante tiene la obligación de presentar la declaración por el Impuesto sobre Sociedades, teniendo en cuenta que no se produce ningún beneficio para la entidad consultante, puesto que las cantidades percibidas se destinan al pago de los gastos en que se ha incurrido en el cumplimiento de las obligaciones asumidas en el convenio.
Si la entidad ha optado por el régimen fiscal de la Ley 49/2002, debe declarar todas sus rentas, exentas y no exentas, según el artículo 13 de dicha norma. En caso de no haber optado por este régimen, se le aplicará el régimen de entidades parcialmente exentas. Para estas últimas, la obligación de declarar desaparece solo si cumplen tres requisitos: ingresos totales inferiores a 100.000 euros, rentas no exentas sometidas a retención inferiores a 2.000 euros y que todas las rentas no exentas estén sujetas a retención.
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.