Partner-attended · reply within 24 business hours
Language
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.
Expert analysis and market trends.
Periodic analysis and technical documents
Practical tools for informed decision-making.
Enter a reference (BOE-A-2026-...), a regulation, or a topic. 41 results.
The right to VAT deduction arises at the time of accrual and may be exercised in subsequent periods in accordance with legal requirements
V1441-26
10% VAT rate applies to electricity supply based on rate in billing period
V0319-26
ITPAJD devengue depending on the nature of the transaction with suspensive clause
V0664-25
No minimum holding period required for family enterprise reduction
V0004-25
VAT taxable base may be rectified via credit note if consideration amount was unknown at the time of accrual
V2144-24
VAT rate applicable at the time of accrual, even for supplies from previous periods
V1100-24
The VAT rate applicable to electricity supply is that in force at the time the transaction accrues
V1005-24
The tax rate applicable to electricity supply is that in force at the time of accrual, not at the time of consumption
V0943-24
0% tax rate applicable if CO2 emissions are proven to be below 120 g/km
V0819-24
10% VAT rate applies to natural gas supply if accrual occurs in the first quarter of 2024
V0520-24
75% tax reduction on farm transfers applicable if the holding becomes a priority farm
V0226-24
0% rate applies to natural product deliveries to cooperatives if final sale occurs in 2023
V2968-23
Inversion of the passive party applies in urbanisation works if recipients are entrepreneurs or professionals who declare their status
V2311-23
The VAT rate applicable to tomato purchases is 4% if delivery occurred in 2022
V2212-23
VAT rate applicable to late pass-on charges is the rate in force at the time of accrual
V2231-23
A single VAT rate applies to all electricity supplies based on the time of accrual
V1539-23
Deliveries of olives in bond will be taxed at 0% if sales to third parties occur between January and June 2023
V1379-23
0% VAT rate applies to olive deliveries to cooperatives if sale or receipt occurs during the validity period
V1308-23
The 5% VAT rate on electricity applies according to the rate in force at the time of accrual
V0901-23
Variable incentives for legal costs awards are subject to VAT and allow for tax base rectification
V0692-23
Re-invoicing of IBI may be subject to VAT if part of a single transaction; local councils are not required to refund the tax
V2308-22
The 10% reduced VAT rate applies to electricity bill components linked to supply
V2520-21
10% VAT rate applied to electricity supplies based on the time of tax accrual
V2518-21
Public Administration must bear new Insurance Premium Tax rates even for existing contracts
V2179-21
The tax rate applicable at the time of accrual must be used to rectify VAT amounts
V2125-21
Assets incapable of generating income at the time of accrual are excluded from the tax liability limit
V1685-21
Turnover is determined by the tax accrual, regardless of changes to the taxable base
V1164-21
The VAT rate applicable is that in force at the time of accrual, and the period for passing it on is one year
V1161-21
Transfer of land and development rights may be subject to or exempt from VAT depending on planning status
V2954-20
Provisional VAT taxable base may be determined using Intellectual Property Law criteria
V1272-20
No right to rectify 21% VAT on a vehicle without prior recognition of the 4% rate entitlement
V3219-19
Regulations for cash donations are determined by the recipient's habitual residence
V3100-19
The discount applicable is that in force on the date of death, not the new ordinance
V0678-19
VAT rate applicable is that in force at the time of accrual; compensation is not taxable if it is not consideration
V0235-19
El devengo del IVA en entregas de bienes a un comisionista depende de su relación contractual con el proveedor
V1305-18
Se puede solicitar la reducción fiscal si la certificación de explotación prioritaria acredita los requisitos en el devengo
V0404-18
The requirements of the regulation in force at the time of accrual must be met in the event of regulatory changes
V1687-15
Requirements of the regulation in force at the time of accrual must be met despite regulatory changes
V1686-15
The correct VAT rate applicable at the original due date must be applied to correct membership dues
V1250-15
Company shares must be valued at their real value according to applicable accounting principles
V3304-14
VAT deduction on inventory purchases: when it arises and four-year period
V0572-14
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Auto-detected from the page you are viewing.
Check the privacy box to submit
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.
No cost · no commitment · cancel up to 24h in advance
Reschedule · Cancel
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.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
A partner calls directly · Same day if requested
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.