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 tax deduction for energy efficiency improvement works on a single-family home, given they are a 50% co-owner and paid for the works using funds from a personal account. The Directorate General for Taxes (DGT) ruled that the taxpayer is entitled to the deduction for the amounts paid, proportional to their percentage of ownership.
Cuestión planteada Atendiendo al porcentaje de titularidad que el consultante posee sobre la vivienda y teniendo en cuenta que las obras han sido abonadas íntegramente a través de una cuenta cuya titularidad le corresponde únicamente a él, posibilidad de aplicarse la deducción por obras para la mejora de la eficiencia energética en viviendas prevista en el apartado 3 de la disposición adicional 50ª de la LIRPF.
El titular de la vivienda podrá deducirse hasta un 60 por ciento de las cantidades satisfechas por obras de rehabilitación que mejoren la eficiencia energética del edificio, con un límite de 5.000 euros anuales y un máximo acumulado de 15.000 euros. Cada copropietario podrá practicar la deducción por las cantidades que haya satisfecho en la parte que proporcionalmente se corresponda con su porcentaje de titularidad. Para determinar la base, se considerarán las cantidades satisfechas por la realización de las obras, debiendo descontar las cuantías subvencionadas por ayudas públicas.
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.