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 taxpayer operating two distinct economic activities (catalogue retail and handicrafts) requested clarification on the application of deduction regimes and pro rata. The DGT stated that the existence of separate sectors depends on whether the deduction percentages for each activity differ by more than 50 percentage points.
Cuestión planteada Régimen de deducciones, con aplicación o no de sectores diferenciados, opción de tributar en prorrata especial o, en otro caso, porcentaje de deducción provisional a aplicar.
Para determinar si existen sectores diferenciados, se debe verificar si las actividades pertenecen a grupos diferentes de la CNAE y si sus porcentajes de deducción difieren en más de 50 puntos porcentuales. Si existen sectores diferenciados, se aplica el régimen de deducciones y la prorrata por separado a cada uno. En caso de no existir sectores diferenciados, las normas se aplican al conjunto de las actividades. La prorrata especial será aplicable por opción o cuando las cuotas deducibles superen en un 10% o más a las que resultarían de la prorrata general.
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.