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 who owns 99.5% of a property but is listed as a joint borrower alongside their parents (who own 0.5%) asks whether they can deduct the percentage of mortgage instalments they actually pay. The DGT rules that they may deduct their share of the mortgage, as well as their parents' share, provided they can prove that the parents lent them the capital required to cover that portion of the mortgage.
Cuestión planteada Dado que el consutante satisface al menos el 99,5% de todas las cantidades vinculadas con el préstamo, posibilidad por su parte de practicar la deducción por inversión en vivienda habitual en función de las cantidades que satisface por dicho 99,5%, coincidiendo con el porcentaje de titularidad que adquiere de la vivienda aun ser tres los prestatarios.
El contribuyente puede practicar la deducción por las cantidades que le corresponden como prestatario solidario (un tercio). Para deducirse el resto de las cuotas que paga (el 99,5% total), debe acreditar que los otros prestatarios le han prestado su parte del préstamo, pactando la devolución con el mismo tipo de interés y cubriendo los gastos inherentes. Esta acreditación debe demostrar que el dinero recibido de los padres se destina a reducir la deuda con ellos mediante ingresos en la cuenta del préstamo.
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.