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 claim a tax deduction for an impairment loss on a loan it deemed uncollectible, which served as collateral for a related party's debt. The DGT ruled that the deductibility of such impairment depends on meeting accounting recognition requirements and ensuring the related party is in insolvency proceedings with a judicial liquidation phase underway.
Cuestión planteada Si a la vista de las condiciones expuestas podrá efectivamente considerarse a tenor de lo dispuesto en la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, como fiscalmente deducible el crédito considerado por la sociedad A como incobrable.
El deterioro de un crédito frente a una entidad vinculada será fiscalmente deducible siempre que se cumplan los requisitos generales de deducibilidad y que el deudor esté en situación de concurso con apertura de la fase de liquidación por el juez. Si se produce la baja del crédito según la normativa contable, el gasto se integrará en la base imponible siempre que se respeten las condiciones de imputación temporal y correlación de ingresos y gastos.
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.