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 property owner inquired whether renovation costs for a rented flat should be deducted by her or by her children (the usufructuaries). The Directorate General of Taxes (DGT) ruled that the income belongs to the usufructuaries and that they are entitled to deduct the repair and maintenance expenses incurred.
Cuestión planteada Si los gastos para llevar a cabo las citadas reformas, conforme a la distinción que realiza el Código Civil en sus artículos 500 y 501, se deben considerar necesarios o extraordinarios, a efectos de considerarlos gastos correspondientes a los usufructuarios o a la consultante, forma de acreditar dichos gastos, y deducibilidad de dichos gastos en el IRPF y si pueden deducirse en uno o varios ejercicios.
Los rendimientos del capital inmobiliario se atribuyen a los usufructuarios por ser los titulares de los derechos de uso y disfrute. Por tanto, los gastos de reparación y conservación incurridos por ellos son deducibles para determinar su rendimiento neto. El importe deducible no puede exceder los rendimientos íntegidos del periodo, pudiendo compensar el exceso en los cuatro años siguientes. La calificación de si un gasto es ordinario o extraordinario según el Código Civil es una cuestión de hecho que debe acreditarse.
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.