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 asks whether they can continue to claim tax deductions for instalments if they take out a loan to settle a deferred payment from a property purchase. The Directorate General for Taxes (DGT) rules that replacing the method of financing does not exhaust the right to the deduction, provided the new loan is used to amortise the original acquisition debt.
Cuestión planteada Si, al solicitar un préstamo cuyo importe destinaría a sustituir y eliminar el pago del precio aplazado, modificando la forma de financiar la adquisición de la vivienda, las anualidades y demás cuantías que satisfaga por dicho préstamo darán derecho a la deducción por inversión en vivienda habitual formando parte de la base de deducción en el período impositivo que se satisfagan.
La sustitución de la financiación (préstamo o compraventa a plazos) por un nuevo préstamo no implica que concluya el proceso de financiación ni se agoten las posibilidades de deducción. Las cuotas del nuevo préstamo darán derecho a la deducción en la parte proporcional que sea atribuible a la extinción de las cuantías aplazadas del precio de compraventa. No obstante, si el nuevo préstamo cubre un importe superior al de la deuda pendiente, la parte excedente no será deducible por no destinarse a la adquisición de la vivienda. Se debe acreditar la conexión con el prestamista, el destino vinculado a la vivienda y la justificación de su devolución.
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.