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 community of property has enquired whether it can deduct VAT on construction works in a building if one of its floors is not currently let. The DGT has ruled that VAT is deductible provided there is evidence of the intention to use the property for activities subject to tax, regardless of any periods of vacancy.
Cuestión planteada 1. A efectos del Impuesto sobre el Valor Añadido, deducibilidad de las cuotas del Impuesto soportadas por la comunidad de bienes por la ejecución de las obras, estando una de las plantas sin alquilar.
Las cuotas de IVA soportadas por obras en un edificio son deducibles si se acredita, mediante elementos objetivos, la intención de destinar el inmueble al desarrollo de una actividad empresarial o profesional sujeta a impuesto. Esta deducibilidad se mantiene aunque alguna planta permanezca vacía durante las obras o no se logre el arrendamiento por causas ajenas a la voluntad. No obstante, si las operaciones de arrendamiento están exentas de IVA, no se genera derecho a la deducción.
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.