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.
The applicant asks whether they can continue to deduct amounts paid into their housing account in 2013 following the abolition of the deduction. The DGT rules that the deduction cannot be applied to new deposits, although the requirements must be met to maintain deductions already claimed.
Cuestión planteada Derechos y obligaciones por las cantidades depositadas y deducidas por cuenta vivienda en 2011 y 2012. Obligatoriedad de invertir el saldo de la cuenta en adquisición o construcción de vivienda dentro del plazo de cuatro años desde su apertura o posibilidad de disponer de éste para cualquier otro fin sin tener que devolver las cantidades deducidas. Si la cuantía ingresada en 2013, y por la cual no ha podido practicar la deducción, tiene el mismo tratamiento que las ingresadas en los años que sí practicó la deducción.
A partir de 1 de enero de 2013 se suprime la deducción por inversión en vivienda habitual, salvo el régimen transitorio para quienes ya habían adquirido la vivienda o satisfecho cantidades antes de esa fecha. Los contribuyentes con cuenta vivienda abierta antes de 2013 no pueden deducir los nuevos depósitos realizados desde esa fecha. Para mantener las deducciones ya practicadas (hasta 2012), deben materializar el saldo a 31 de diciembre de 2012 en la adquisición o construcción de vivienda en el plazo de cuatro años desde la apertura. Los depósitos realizados tras el 31 de diciembre de 2012 no tienen obligación de inversión ni de permanencia.
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.