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 company sought clarification on whether it could deduct VAT on the transfer of a property after exercising a purchase option, and how this would affect regularisation if the asset were subsequently sold under an exemption. The DGT ruled that VAT is deductible provided the asset is used for business purposes, but an exempt sale necessitates the regularisation of the capital asset.
Cuestión planteada Deducibilidad de la cuota soportada como consecuencia de la entrega derivada del ejercicio anticipado de la opción de compra. En este sentido, consideración del inmueble como bien de inversión según lo establecido en el artículo 108.Uno de la Ley 37/1992, pese a haberse transmitido inmediatamente después de su adquisición, al haber estado afecto a la actividad de la consultante desde el inicio del contrato de arrendamiento financiero. En su caso, forma de computar el período de regularización previsto en el artículo 107.Tres de la Ley 37/1992.
El arrendamiento con opción de compra es una prestación de servicios hasta que se compromete el ejercicio de la opción, momento en que se convierte en entrega de bienes. Las cuotas de arrendamiento financiero son deducibles si el inmueble está afecto a la actividad empresarial. Si el inmueble se transmite con la exención del artículo 20.Uno.22º, se debe realizar la regularización del bien de inversión según el artículo 110, considerando que el bien se empleó exclusivamente en operaciones sin derecho a deducción durante el año de la transmisión y los ocho siguientes.
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.