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. 200 results.
Language camps taxed at 10% or 21% VAT based on nature and location
V5216-26
Sausage cutting service taxed at 10% VAT as accessory to product delivery
V5201-26
Long-term rental of a recreational boat may be subject to VAT if taken into possession in Spain
V1682-26
Holiday home rental without hotel services classified as property income
V1173-26
Municipal and regional fees charged by landlord form rental base imposable
V0962-26
IAE tariff heading 654.1 allows sale of motorcycles and specific protective accessories
V0793-26
Subletting a premises with ancillary services deemed urban property rental subject to retention
V0567-26
Vape sales classification in IAE depends on wholesale or retail trade
V0350-26
Import duty base is the vessel's total value, not advance payments
V0197-26
Event ticket management costs qualify for 10% reduced tax rate
V0198-26
Taxable under IAE section 691.2 for repairs to caravan accessories
V0143-26
Harvest of olives for private use taxed at 21% VAT, not under agricultural special regime
V2477-25
Wheelchair accessories taxed at standard VAT rate
V1940-25
Remuneration for the role of executor generally considered as income from work
V1877-25
La transmisión de una vivienda puede estar sujeta a IVA si se considera primera entrega o si el terreno excede los límites de exención
V1410-25
Maternity allowance delays must be taxed via supplementary self-assessments
V1094-25
Special travel agency regime does not apply if no main transport or accommodation service is provided
V0998-25
Spain's Bank of Spain transfer fee reduces Treasury bills' capital return
V0983-25
10% VAT rate applicable for water supply delivery and management if accessory to main service
V0604-25
Transport service is a separate provision and must be taxed at 10% VAT
V0592-25
Sunglass clip accessories taxed at 21% VAT
V0511-25
Balloon catheter subject to 10% VAT if classified as implant
V0402-25
Freight transport services for imported goods may be exempt from VAT if included in the import tax base
V0064-25
Training course management services provided to third parties are subject to VAT
V0067-25
10% VAT rate applies to surgical implant kits if instruments are ancillary to the main product
V2631-24
Accommodation and transport services are not ancillary to dentistry and are subject to the travel agency special regime
V2608-24
Wheelchair and walker bags taxed at the standard 21% VAT rate
V2582-24
VAT on second-hand vehicle sales: double invoice from German supplier and special regime base
V2478-24
Professional services in residential construction contracts deemed ancillary to the works and subject to the same tax rate
V2303-24
Electricity distribution taxed under main operation if provided with supply
V1996-24
Supply of veterinary medicines follows the main veterinary service tax rate if deemed ancillary
V1885-24
Inclusion of transport costs in the import tax base is mandatory, not optional
V1691-24
Reduced 10% VAT rate applies to party events with ancillary services
V1632-24
Vegetable farming falls under special agricultural regime; seed testing under simplified regime
V1534-24
Neoprene covers for crutches and walkers subject to 21% VAT
V1428-24
Reduced 4% VAT rate applies to books containing detachable parts as complementary elements
V1267-24
Re-invoicing of water supplies in commercial leases is taxed according to the lease treatment
V1159-24
IBI recharging may be subject to VAT depending on whether it is a disbursement, independent recharging, or an ancillary expense
V1097-24
Supply of veterinary medicines follows the tax rate of the main veterinary service
V0967-24
Veterinary medicines supplied during a consultation follow the tax rate of the main service
V0936-24
Maternity supplement must be attributed to the period of entitlement via supplementary tax returns
V0906-24
Maternity allowance must be attributed to the period when the pension became due, not the year of payment
V0847-24
Accommodation and catering services are not subject to the travel agency regime if they are ancillary to training
V0898-24
Re-invoicing of funeral rites may be a disbursement or an independent or ancillary service depending on its nature
V0870-24
Transfers from a municipal group to share headquarters costs are subject to 21% VAT
V0812-24
Arrears in maternity allowance must be attributed to the period of entitlement via supplementary tax returns
V0713-24
50% VAT deduction presumption for tourist vehicles and exclusive IRPF allocation required
V0706-24
Transfer fee for Treasury Bill redemption reduces returns on movable capital
V0734-24
Sale of government bonds classified as income from movable capital
V0736-24
Hairdressing services in private residences are taxed at 21% VAT
V0744-24
10% VAT rate applies to external pacemakers if classified as surgical implants, but not to ablation equipment
V0640-24
21% VAT rate applies to electrode implantation sheath, unless accessory to a product at 10%
V0641-24
Essential financial transaction services may be VAT exempt if they assume responsibility for legal and financial changes
V0513-24
Ancillary agricultural services may qualify for simplified VAT regime if they exceed 20% of income, subject to certain limits
V0494-24
Waste disposal special tax must be included in the VAT taxable base for treatment services
V0257-24
Veterinary services are taxed at 10% for holders of agricultural, forestry or livestock holdings and at 21% for all others
V0146-24
Monument access, guided tours and transfers taxed at 21% when provided on own account
V0070-24
Leasing of operating theatres and medical staff for cosmetic surgery subject to 21% VAT
V3332-23
Leasing of operating theatres and ancillary services to non-employee professionals subject to 21% VAT
V3311-23
10% VAT rate applies to live ornamental plants, but aquariums taxed at 21% if not ancillary
V2961-23
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.