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 deduct the amount paid to cancel their mortgage in the same tax year as the sale of their property, even if the actual cancellation took place a few days after the sale. The Directorate General for Taxes (DGT) ruled that these payments are not deductible because the property no longer qualifies as the main residence at the time of cancellation.
Cuestión planteada Si en la declaración por el IRPF puede practicar la deducción por inversión en vivienda habitual considerando la cantidad satisfecha al cancelar el préstamo, dado que cabe suponer que la cancelación formal se realizó el mismo día de la venta, aunque la cancelación efectiva se hizo unos días a posteriori, por negativa del notario.
La deducción por inversión en vivienda habitual solo permite integrar las cantidades satisfechas mientras la vivienda mantenga la condición de residencia habitual del propietario. Las cantidades pagadas con posterioridad a la fecha en que se pierde dicha condición no son deducibles. Dado que en el momento de la cancelación del préstamo la vivienda ya ha dejado de ser la residencia habitual, no procede la deducción por las cantidades satisfechas en el acto de cancelación.
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.