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 company inquired whether it could invoice based on progress milestones following the delivery of machinery without affecting its tax base. The DGT ruled that revenue must be recognised when the risks and rewards are transferred, irrespective of invoicing or payments.
Cuestión planteada En relación con el Impuesto sobre Sociedades, si se acepta la emisión de una factura por cada hito, qué repercusión podría tener para la consultante, dado que se estaría dejando de declarar como ingreso un porcentaje del valor de los bienes en el momento de su entrega (segundo hito), para hacerlo al cumplirse los hitos sucesivos, con su correspondiente efecto sobre la determinación de la base Imponible.
Los ingresos se integran en la base imponible en el momento de su devengo, cuando se adquiere el derecho a percibir el precio según la normativa contable. Si la entrega de bienes ocurre antes de ciertos hitos de pago, la venta debe computarse como ingreso si se han transmitido los riesgos y beneficios. Si se decide facturar hitos pendientes en ejercicios posteriores, se debe realizar un ajuste positivo en el ejercicio del devengo y uno negativo en el de la facturación.
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.