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. 39 results.
Tax obligation for cylinder maintenance and gas filling via subcontracting
V1454-25
Maintenance of grease separators taxed at 21% VAT, while waste collection may attract 10%
V2001-24
Supply of eye readers for disabled persons subject to 10% VAT
V2025-23
Conservation entities must not charge VAT on public space maintenance services
V1361-23
Provision of irrigation ditch maintenance services by a local authority is subject to VAT if consideration is a building plot
V0192-23
Gardening maintenance taxed at 21% and renovation works at 10% subject to requirements
V0909-22
Income tax withholding depends on the nature of the activity (professional, business, or objective estimation)
V2977-21
VAT applicability to maintenance services depends on whether they are deemed related to real estate
V2324-21
Parking maintenance services provided by a cooperative to its members are subject to VAT
V1219-21
Periodic maintenance taxed at 21% VAT, while repairs may qualify for 10%
V2462-20
Services provided by employees of an Irrigation Community are not subject to VAT
V0156-20
Re-invoicing of common parking expenses by a concessionaire is subject to VAT
V2980-19
Maintenance services for properties located in Portugal or the Canary Islands are not subject to VAT
V2271-19
Maintenance services for properties located abroad are not subject to Spanish VAT
V2246-19
No permanent establishment if no fixed business location or recurrent activity in Spain
V2221-19
Property maintenance services are subject to VAT if the assets are located in Spain
V1477-19
VAT applicability for boat maintenance services depends on client status and location
V1331-19
Execution of works and maintenance services does not constitute a public works concession for VAT purposes
V2833-18
Maintenance services for a wind farm in Uruguay are not subject to Spanish VAT
V2281-18
Los servicios de mantenimiento y programación de servidores prestados a empresarios fuera de España pueden no estar sujetos al IVA
V1067-18
IAE Group 507 does not permit independent provision of forest fire defence services
V2192-17
Reglas de devengo del IVA en contratos de ejecución de obra y servicios de mantenimiento
V0558-17
Electronic services provided to an Icelandic company are not subject to VAT, unless used for taxable transactions in Spain
V0397-17
Maintenance services for coastal fishing vessels may be VAT exempt
V0110-17
Maintenance services for sports facilities are not exempt from VAT
V5464-16
Wastewater sanitation services provided by a public entity to its City Council are not subject to VAT
V5198-16
Boat maintenance services provided by clubs are subject to 21% VAT and may be liable for Corporation Tax
V5044-16
Joint ownerships are taxed via income attribution if they are not civil societies with a commercial purpose
V4364-16
Free delivery of goods and services from a supplier to a client is subject to VAT as self-consumption
V3179-16
Sale of software licences and remote maintenance to a Mexican company is not subject to VAT
V3090-16
Application of passive investor rule to payment system installation works
V2726-16
La inversión del sujeto pasivo se aplica a la ejecución de obra pero no a los servicios de mantenimiento
V2314-16
40% tax reduction inapplicable to software licensing and technical assistance services
V0363-16
Renting a theatre with lighting and sound services is not subject to IRPF withholding
V3987-15
Fees from urban conservation entities are not exempt from Corporation Tax if they finance an economic activity
V3434-15
Refrigeration equipment maintenance services are considered related to real estate and are subject to VAT in Spain
V3094-15
VAT localization in electronic software maintenance services to clients in Melilla
V2770-14
Las entidades de conservación urbanística están sujetas al Impuesto sobre Sociedades por realizar una explotación económica
V2646-14
Los servicios de mantenimiento de una planta depuradora para un ayuntamiento tributan al 21% de IVA
V1791-14
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.