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 query was raised regarding whether the heirs of a professional can deduct the professional indemnity insurance arising from the deceased's activity. The DGT ruled that it is not deductible for the heirs because they do not carry out the economic activity themselves.
Cuestión planteada Si los herederos de una persona que ejerció la actividad profesional de aparejador, arquitecto técnico o ingeniero de edificación pueden deducirse en el Impuesto sobre la Renta de las Personas Físicas como gasto de la actividad, la cuota del seguro de responsabilidad civil que deben seguir abonando durante el tiempo en que se puedan seguir recibiendo reclamaciones consecuencia del ejercicio de dicha actividad por parte del fallecido.
La deducibilidad de los gastos requiere el principio de correlación de ingresos y gastos, siendo deducibles solo los ocasionados en el ejercicio de la actividad. El pago de primas de seguro de responsabilidad civil por la actividad del fallecido no es deducible para los herederos al no ser ellos quienes desarrollan la actividad económica. Dichos gastos deben imputarse en la declaración del IRPF del fallecido en su periodo de fallecimiento, pudiendo los herederos solicitar la rectificación de la autoliquidación del profesional fallecido.
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.