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 undergoing dissolution has enquired whether it must reverse impairments of trade receivables and if these are tax-deductible. The DGT has ruled that deductibility depends on meeting the circumstances set out in Article 13.1 of the CIT Act and the general requirements for deductible expenses.
Cuestión planteada Si la sociedad deber revertir los deterioros de créditos comerciales en el ejercicio de disolución teniendo que tributar la sociedad en el Impuesto sobre Sociedades por la reversión del deterioro y teniendo que tributar el socio en el Impuesto de la Renta de las Personas Físicas por los derechos de cobro deteriorados aunque sea imposible hacerlos efectivo, o bien si se puede mantener el deterioro ya que para la sociedad ese es el valor real del activo puesto que lo considera incobrable.
El deterioro contable de créditos será fiscalmente deducible si se cumplen las circunstancias de insolvencia del artículo 13.1 de la LIS (vencimiento de 6 meses, concurso, alzamiento de bienes o reclamación judicial) y no concurren las exclusiones de dicho artículo. Si posteriormente se produce la baja del crédito según la normativa contable, no será necesario realizar ajustes al resultado contable para determinar la base imponible.
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.