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Special regimes for individuals and digital assets.
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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
Se consulta si la transmisión del 100% de las participaciones de una SPV, incluyendo contratos de gestión operativa, está sujeta al IVA. La DGT responde que la operación no estará sujeta si dicha transmisión implica la transmisión indirecta de una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios.
The tax team reviews your specific situation.
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