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 query was raised regarding whether using funds from a protected asset to purchase a property and secure a mortgage necessitates the repayment of personal income tax (IRPF) benefits. The Directorate General of Taxes (DGT) ruled that the investment does not trigger regularisation provided the administration regime is followed and the new asset replaces the original one, and that taking out a mortgage does not constitute a disposal of the asset.
Cuestión planteada Efectos de la inversión y de la constitución de hipoteca en los beneficios fiscales que se hubieran aplicado por las aportaciones al patrimonio protegido en el IRPF.
La disposición de dinero para una inversión inmobiliaria no da lugar a la regularización de los beneficios fiscales si se realiza conforme al régimen de administración de la Ley 41/2003 y el nuevo bien sustituye al aportado. El cómputo del plazo de cuatro años se realizará respecto al bien que sustituya al inicialmente aportado. Por otro lado, la constitución de una hipoteca sobre la parte del bien integrada en el patrimonio protegido no se considera una disposición del mismo. El gasto de dinero para atender necesidades vitales tampoco se considera acto de disposición.
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.