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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.
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.
Practical tools for informed decision-making.
The inquirer asks whether they may electronically issue exchange invoices on behalf of suppliers who issued paper-based simplified invoices. The DGT rules that this is permissible provided that recipients grant their consent and the authenticity and integrity of the document are guaranteed.
Cuestión planteada Si la consultante puede emitir en formato electrónico los canjes de facturas de los proveedores a sus clientes, aun cuando estos proveedores hayan emitido las facturas simplificadas en papel.
Los proveedores pueden emitir facturas simplificadas bajo los límites del Reglamento. La consultante puede emitir facturas de canje en nombre de dichos proveedores si existe un acuerdo previo y se cumplen los requisitos de aceptación. Estas facturas de canje pueden ser electrónicas si el destinatario ha dado su consentimiento y se garantiza la autenticidad del origen y la integridad del contenido.
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