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 inquired whether, upon cancelling their mortgage loan in April 2023, they could deduct all amounts paid during that year or if the deduction must be applied proportionally. The Directorate General for Taxes (DGT) ruled that the total amounts paid during the tax year may be included in the deduction base, provided the property is the taxpayer's habitual residence.
Cuestión planteada Cantidad satisfecha en 2023 susceptible de integrar la base de deducción en la autoliquidación del impuesto a practicar por el ejercicio 2023: si podrá incluir la totalidad de lo satisfecho hasta la cancelación del préstamo, hasta el límite máximo autorizado, o si la base se determina de manera proporcional entre lo satisfecho en ese período, hasta abril, y el tiempo transcurrido en dicho período respecto del total año.
En el régimen transitorio de la deducción por inversión en vivienda habitual, podrán ser objeto de la base de deducción la totalidad de las cantidades que se satisfagan en el ejercicio por la adquisición de la vivienda. Esto incluye las cantidades pagadas hasta la cancelación del préstamo, siempre que la vivienda mantenga la condición de residencia habitual del propietario. Dicha deducción estará limitada por el máximo legal de 9.040 euros anuales.
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.