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 company has requested clarification regarding the deductibility of VAT on the purchase and maintenance of a vehicle used for its business activities. The Directorate-General for Taxes (DGT) has ruled that, once business use is proven, a 50% deduction rate is presumed for passenger vehicles, subject to specific exceptions.
Cuestión planteada Deducción de las cuotas del Impuesto sobre el Valor Añadido soportado en su adquisición, así como, uso y mantenimiento. Elementos de prueba de la afectación y uso.
Para deducir el IVA de vehículos de turismo, debe acreditarse su afectación a la actividad empresarial, presumiéndose un grado de afectación del 50%. Existen vehículos con presunción del 100%, como los mixtos para transporte de mercancías o vehículos de agentes comerciales. La deducibilidad de gastos relacionados (combustible, reparaciones, etc.) depende de su relación con la actividad y debe probarse su uso profesional. No basta con la contabilización o la declaración-liquidación para probar dicha afectación.
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, with no hold queues and 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.