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 inquired whether they could claim the deduction for investment in their main residence by paying mortgage instalments through the subrogation of the sellers. The Directorate General for Taxes (DGT) ruled that this is possible provided the ownership of the undivided share is acquired and the requirements of the transitional regime are met.
Question posed: Possibility for the taxpayer to apply the deduction for investment in a primary residence based on the totality of the payments made, pursuant to the subrogation agreements reached with the original borrowers, related to the mortgage loan encumbering their residence, insofar as they cover the acquisition cost of their undivided half-share of ownership and, in turn, cover 50% of each amount to be paid to the credit institution for said loan.
The tax benefit for investment in a primary residence is linked to the ownership, even if shared, of full title to the property. Upon acquiring an undivided share, the deduction may be applied for the amounts paid for the acquisition of said share. In cases of subrogation of mortgage loan obligations, the deduction is applicable as the amounts related to the deferred portion of the property price are satisfied. To access the transitional regime following the abolition of the deduction, it is necessary to have acquired the property before 2013 and to have applied the deduction in a previous period.
What is published here, applied to a company or a specific case. The first meeting is free.
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.