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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.
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Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
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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.
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A variable capital investment society (SICAV) harmonised with exempt VAT activity asks whether it must submit the annual declaration of operations with third parties (Model 347). The DGT considers that, as a joint stock company, the SICAV qualifies as a trader or professional, and its management services are subject to and exempt from VAT under Article 20.18.n of the VAT Law. The obligation to file Model 347 depends on whether there is an obligation to issue invoices for these exempt operations, according to the invoicing rules.
The tax team reviews your specific situation.
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