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 married couple inquired about the minimum depreciation to apply when calculating the acquisition value of a sold property, having previously rented the property out without claiming depreciation in their Personal Income Tax (IRPF) returns. The Directorate General for Taxes (DGT) ruled that the acquisition value must be reduced by the minimum depreciation, regardless of whether it was treated as a deductible expense or not.
Cuestión planteada - Qué porcentaje o cantidad corresponde a la amortización mínima en este caso.
Para calcular la ganancia o pérdida patrimonial por la transmisión de un inmueble, el valor de adquisición se minorará por el importe de las amortizaciones fiscalmente deducibles. En todo caso, se debe computar la amortización mínima, con independencia de su efectiva consideración como gasto. Esta amortización mínima será el resultado de aplicar el porcentaje fijo establecido en la normativa vigente para la determinación del rendimiento neto del capital inmobiliario. Dicho porcentaje se aplicará según los días de arrendamiento y el porcentaje de titularidad de cada propietario en cada período impositivo.
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.