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 deduct facade renovation expenses incurred in 2009, 2010, and 2011 through amended tax returns following the receipt of a subsidy. The Directorate General of Taxes (DGT) ruled that this is not possible as the right to claim a refund has expired under the statute of limitations.
Cuestión planteada Si dicho tipo de rehabilitación puede considerarse como rehabilitación de vivienda habitual y, en caso afirmativo, si pueden deducirse los gastos en los ejercicios en que se abonaron mediante la presentación de declaraciones rectificativas.
No procede la tramitación de la consulta por presentarse fuera de plazo. La rectificación de autoliquidaciones solo es posible antes de que haya prescrito el derecho de la Administración a determinar la deuda o el derecho a solicitar la devolución. Al haber transcurrido más de cuatro años desde el fin del plazo de declaración de los ejercicios 2009, 2010 y 2011, el derecho ha prescrito. Por otro lado, las subvenciones para rehabilitación constituyen una ganancia patrimonial que se imputa al periodo en que se cobra, según la normativa vigente desde 2015.
What is published here, applied to a company or a specific case. The first meeting is free.
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, with no hold queues and 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.