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 discovers in 2015 that activities from 2014 qualify as development costs and wishes to capitalise them in 2015. The DGT rules that, as this constitutes an accounting error, the income from capitalisation must be attributed to the 2014 financial year.
Cuestión planteada 1. Si a la situación descrita le es de aplicación el artículo 11.3.2º de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, de manera que aun tratándose de una actividad de desarrollo del ejercicio 2014, su integración en la base imponible debe efectuarse en el correspondiente al Impuesto sobre Sociedades de 2015.
La activación de gastos de desarrollo mediante un ajuste en reservas no es un cambio de criterio, sino la corrección de un error contable. Por tanto, el ingreso derivado de este ajuste debe integrarse en la base imponible del ejercicio 2014, según el artículo 11.3.1º de la LIS. Respecto a la deducción por I+D, los gastos de 2014 pueden aplicarse en ejercicios posteriores dentro del plazo de 18 años o mediante rectificación de la declaración.
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.