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 landlord has enquired whether expenses arising from a building levy for works and the installation of individual water meters can be deducted. The Directorate General for Taxes (DGT) has ruled that these costs are deductible as repair and maintenance expenses, provided they do not exceed the total income generated.
Cuestión planteada Deducibilidad de los gastos incurridos por el consultante, en relación con las obras antes mencionadas e instalación de contadores de agua y los gastos derivados de la responsabilidad de la comunidad establecidos por sentencia. Acreditación de los gastos incurridos.
Los gastos por cambio de tuberías, arreglos de bajantes y cornisas, así como la instalación de un contador de agua individual, se consideran gastos de reparación y conservación deducibles en rendimientos del capital inmobiliario. La deducción está limitada a la cuantía de los rendimientos íntegros obtenidos, pudiendo compensar el exceso en los cuatro años siguientes. Respecto a posibles pagos derivados de una sentencia judicial contra la comunidad, la DGT no puede determinar su relevancia tributaria al desconocer su contenido.
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.