Partner-attended · reply within 24 business hours
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.
A professional association has enquired whether it can apply the VAT exemption under Article 20.One.12º of the VAT Act without having requested prior recognition before 2013. The Directorate-General for Tax (DGT) has ruled that the requirement for prior application was abolished and that the exemption is applicable provided all requirements are met.
Cuestión planteada Procedencia de la aplicación de la exención prevista en el artículo 20.Uno.12º de la Ley 37/1992, teniendo en cuenta que la consultante no había solicitado el previo reconocimiento de la exención con anterioridad al 1 de enero de 2013.
La exención es aplicable a servicios y bienes accesorios prestados directamente a miembros por entidades sin ánimo de lucro para la defensa de sus intereses colectivos, siempre que no se perciba contraprestación distinta de las cuotas estatutarias. No es necesario el previo reconocimiento de la Administración para aplicar esta exención desde el 1 de enero de 2013. Las operaciones por las que se cobre un precio independiente de la cuota, como asesoramientos particulares, no están exentas. Asimismo, las actividades realizadas para terceros no gozan de esta exención.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
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.
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.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
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.