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 hotel company asks whether furniture and 24-hour available facilities can be amortised under the special turnover rule. The DGT replies that continuous availability precludes applying this rule when ongoing use is intrinsic to hotel operations or the technical nature of the asset.
Cuestión planteada Si los elementos patrimoniales consistentes en mobiliario, maquinaria, instalaciones técnicas y otras instalaciones afectos a los establecimientos hoteleros, que se encuentran a disposición de los clientes de forma continuada durante las 24 horas del día, pueden considerarse elementos patrimoniales utilizados en más de un turno de trabajo a efectos de aplicar la regla especial de amortización prevista en el artículo 4.2 del Reglamento del Impuesto sobre Sociedades.
La regla de amortización por turnos del artículo 4.2 del RIS no es aplicable a elementos cuya disponibilidad continuada sea inherente a la prestación del servicio hotelero, como el mobiliario de habitaciones o zonas comunes. Tampoco procede para elementos que por su naturaleza técnica deban funcionar de forma continuada, como sistemas de detección de incendios o wifi. No obstante, podrá aplicarse a elementos concretos y debidamente identificados que se utilicen en más de un turno en servicios accesorios, como cocina, lavandería o mantenimiento, siempre que no sea su uso intrínseco.
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.