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 inquiry asks whether the option to deduct limited depreciation (30%) based on the asset's useful life, rather than over 10 years, must be mandatory for all assets or if it can be applied individually. The DGT responds that the option may be exercised individually for each specific asset.
Cuestión planteada Si la elección u opción de la reversión del gasto del 30% no deducido en función de la vida útil del elemento patrimonial en vez de realizarla de forma lineal en un plazo de diez años, se puede realizar solo para algunos elementos de forma individualizada, o debe optarse obligatoriamente para todos los elementos y en este caso si sería necesario que optaran todas las compañías que están tributando en régimen de consolidación fiscal en el Impuesto sobre Sociedades.
La amortización contable no deducida por la limitación de la Ley 16/2012 puede deducirse linealmente en 10 años o, opcionalmente, durante la vida útil del elemento. Esta opción puede ejercerse de forma individual, elemento por elemento, o bien optando por uno de los dos métodos para todos los elementos patrimoniales. Si se opta por la vida útil, se producirá la reversión de los importes pendientes en caso de transmisión del bien a terceros.
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.