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 they could apply the main residence investment deduction after 2012 if their current investment exceeds that of previous properties for which deductions were already claimed. The Directorate General for Taxes (DGT) confirmed this is possible under the transitional regime and clarified how the deduction is allocated in cases of co-ownership.
Cuestión planteada A. Derecho, por parte del cónyuge A, a aplicar la deducción por inversión en vivienda habitual en ejercicios posteriores a 2012, a partir del momento en el que el importe de las cantidades que invierta en su actual vivienda habitual exceda a aquellas que fueron objeto de deducción por precedentes habituales, considerando el régimen transitorio introducido por la Ley 16/2012, al tiempo que suprime la deducción.
Los contribuyentes que adquirieron su vivienda antes de 2013 pueden aplicar la deducción bajo el régimen transitorio de la DT 18ª de la LIRPF. Para ello, la inversión en la vivienda actual debe superar la cuantía que fue objeto de deducción en viviendas habituales precedentes. En caso de copropiedad, cada uno aplica la deducción según los importes que satisfaga para cubrir su parte de titularidad del inmueble. Si un cónyuge paga más de su parte proporcional, ese exceso se considera préstamo o donación a favor del otro.
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.