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 acquired the remaining 50% share of their main residence in 2012 through a new loan intended to cancel the previous one. The Directorate General for Taxes (DGT) has ruled that it is possible to claim tax relief for amounts paid towards the new loan, provided they are used to repay the previous loan and to acquire the property.
Cuestión planteada Posibilidad de practicar la deducción en función de las cantidades que satisfaga por la nueva parte indivisa adquirida en 2012, y, en particular, por los gastos globales ocasionados en la cancelación del préstamo hipotecario inicial y en la constitución del nuevo, tanto en la parte proporcional que se corresponde con el 50% de adquisición primigenia como por la nueva.
La sustitución de un préstamo por otro no agota la posibilidad de practicar la deducción, siempre que el nuevo préstamo se dedique efectivamente a la amortización del anterior. Podrán deducirse las anualidades, intereses y gastos de constitución del nuevo préstamo que sean atribuibles a la amortización o cancelación del préstamo originario destinado a la vivienda. No será objeto de deducción la parte del incremento del principal que se destine a fines distintos a la adquisición de la vivienda.
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.