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 inquirer asks whether they can continue to apply the tax deduction for investment in their main residence after a temporary relocation due to a job promotion. The Directorate General for Taxes (DGT) rules that a property ceases to be a main residence once residency ends, unless the move is due to a specific position or employment. It also explains how the deduction may be resumed if the individual returns to reside in the property in the future.
Cuestión planteada A. Si puede practicar la deducción por inversión en vivienda habitual por el ejercicio en el que deja de constituir su residencia habitual; y si puede seguir practicándola tras dejar de constituir su vivienda habitual.
La vivienda pierde su consideración de habitual desde que el contribuyente deja de residir en ella, salvo que el cambio sea por cargo o empleo, lo que impide seguir practicando la deducción por cantidades satisfechas a partir de ese momento. No obstante, si la vivienda vuelve a ser residencia habitual, se podrá reiniciar la deducción según el régimen transitorio. Para consolidar estas nuevas deducciones, la vivienda deberá ser habitada de forma efectiva y permanente durante al menos tres años. Mientras la vivienda no sea habitual y no se arriende, el propietario deberá tributar por la imputación de rentas inmobiliarias.
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.