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Inés Berriozabal

Inés Berriozabal's picture
Partner at Manubens Abogados

Areas of Practice




Mrs. Berriozabal's goal is to keep the hope of taxpayers solving their problems or preventing them from occurring "
  • Tax and accounting closure of companies.
  • Consolidated Corporation Taxes.
  • Continuous general tax advice to companies and self-employed.
  • Design and implementation of corporate reorganizations.
  • Advice on tax planning of personal and family estates.
  • Defense of the interests of taxpayers before the Treasury Inspectorate, before the economic-administrative courts and in the judicial process.
  • Tax advice to non-residents of France.
  • Tax and accounting advice to non-profit entities.
The Directorate General of Taxes admits the deductibility of the expenses of buildings in expectation of rent in the scope of the Corporation Tax

The criterion of the Directorate General of Taxes in relation to the deductibility of the expenses linked to immovable properties in expectation of rent is very clear in the scope of the Tax on the Income of the Physical Persons. The criterion of the General Directorate of Taxes, until October 3, 2016, has been more ambiguous.