Almost all the tax planning sold in this market arrives late. It is engaged in March, once the year has closed and the only thing left is to choose how to present what already happened. That is not planning: it is arranging.
Planning means deciding beforehand. Before the contract is signed, before the dividend is declared, before the asset is bought, before entering the regime. While the transaction does not yet exist, the decision is free. Once it exists, all that can be done is document it.
The test we apply to every decision
A saving that cannot survive an audit is not a saving: it is a liability with a date on it. It falls due two or three years later, with surcharges, and by then whoever recommended it is rarely still in the conversation.
So every position we propose is put to a single question, the same one an examiner would ask: which document supports it, and is that document in the file today? If the answer is that it would have to be built later, the position is not recommended.
The partner who leads this firm spent years building audit files from the other side of the desk. That is not a line in a biography: it is the standard each position is held to before it is proposed.
What is decided with time to spare
- The regime. When the Simplified Tax Regime is worth it and when it costs more than the ordinary one — we have published the figures: in Spanish.
- How the owner is paid. Salary, dividend or a combination, and which obligation each route triggers.
- When income and expenses are recognised, and what support each item needs to be deductible without argument.
- Assets: purchase, lease or financing, with the effect on depreciation, on the assets tax and on cash flow.
- Related-party transactions and the reporting obligation they trigger, before the deadline starts running.
- The incentive regimes in force —free zones, tourism, renewable energy— and which formal requirement puts the benefit at risk.
- A one-off transaction of real size: an asset sale, a debt restructuring, a new shareholder coming in. It is reviewed before it is executed, not at year-end.
Why this only works with the bookkeeping alongside
A tax position is sustained by records, not by opinions. When the team that plans is the team that records and the team that will answer if the authority asks, the support is identified at the moment the transaction occurs.
We have written about this at length: Accounting and taxation: the case for integrating them, in Spanish.
What we do not do
We do not promise savings. We cannot know in advance what you will pay, and anyone who gives you a figure before seeing your operation is selling you something else.
We do not recommend positions we could not defend. If the only way a treatment holds is for no one to examine it, we say so in those words and it is not proposed.
And if we review your operation and there is nothing to improve, we tell you that too. It is the same commitment that governs the rest of the firm’s work.
If the position is questioned later
It is answered by the same team that proposed it, with the file they built when they proposed it. The deadlines and the procedure are here: responding to a DGII assessment.
What we need in order to start
- The last two annual returns and the financial statements filed with them.
- The decision in front of you, if there is a specific one, and its real timetable.
- Who decides, and by when. Planning that arrives after signature is a report, not a plan.
This page is not advice on any specific matter. · Tell us about your situation