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 query was raised regarding whether setting up a provision to satisfy a life annuity agreed upon through a property acquisition constitutes a deductible expense. The Directorate General for Taxes (DGT) responds that the establishment of the annuity itself is neither an accounting nor a tax expense; however, the compensation will be deductible provided there is a commercial obligation, it is recorded in the accounts, and it is valued at market value.
Cuestión planteada Si, teniendo claro ahora que va a satisfacer la renta vitalicia hasta el final de la vida de la rentista, para el caso de que dotase una provisión para satisfacer la renta, si dicho gasto sería fiscalmente deducible, tributando a medida que revierte la provisión por el transcurso del tiempo (teniendo en cuenta que la obligación de pagar la renta nació en el año 2002).
La constitución de una renta vitalicia como contraprestación por la adquisición de un inmueble no tiene consideración de gasto contable ni fiscal. No obstante, el gasto por una indemnización será fiscalmente deducible siempre que exista obligación mercantil, se cumplan los requisitos de inscripción contable, devengo, correlación de ingresos y gastos, justificación documental y se valore a valor de mercado. Además, no debe ser un gasto no deducible por aplicación de preceptos específicos como donativos o liberalidades.
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.