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 divorced taxpayer asks whether they can claim the minimum for descendants, alimentary allowances, or home deduction in their 2017 tax return. The DGT confirms that the taxpayer may choose between the minimum for descendants (prorated) or the treatment of alimentary allowances, and retains the right to claim the home deduction.
Cuestión planteada Si en su declaración de IRPF de 2017 puede aplicarse el mínimo por descendientes correspondiente a su hija menor y, en su caso, las especialidades previstas en los artículos 64 y 75 de la LIRPF, así como si puede practicar la deducción de las cantidades satisfechas por el préstamo destinado a la adquisición de la vivienda habitual, teniendo en cuenta que ha practicado dicha deducción desde el año 2009.
El progenitor que no tiene la custodia pero paga alimentos puede optar por el mínimo por descendientes (siempre que se asimile la convivencia por dependencia económica) o por la especialidad de anualidades por alimentos. El mínimo por descendientes se prorrateará por partes iguales entre los progenitores. Respecto a la vivienda, el contribuyente mantiene el derecho a la deducción por inversión en vivienda habitual si mantiene la propiedad y la vivienda sigue siendo la residencia de los hijos comunes.
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.