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 taxpayer asks whether they can begin applying the deduction for investment in their main residence in 2021 after reinvesting proceeds from a previous sale. The DGT clarifies that this can only be applied when the investment in the new residence exceeds the sum of the amounts invested in previous residences (if they were subject to the deduction) and the capital gains exempt due to reinvestment.
Cuestión planteada Solicita se le indique si en 2021 ya pudo comenzar a practicar la deducción, y si, en caso afirmativo, puede presentar una declaración complementaria por el IRPF correspondiente a 2021.
Para aplicar la deducción bajo el régimen transitorio, la inversión en la nueva vivienda debe superar tanto las cantidades invertidas en viviendas habituales anteriores que fueron objeto de deducción, como la ganancia patrimonial exenta por reinversión. Si el contribuyente ya podía aplicar la deducción en ejercicios anteriores, puede solicitar la devolución de ingresos indebidos o rectificar sus autoliquidaciones mediante los procedimientos legales correspondientes.
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.