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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 consultant carries out virtual tours using digital video and photo files of spaces. The DGT determines that registration under IAE category 961.1 is required, and income from author's rights licensing constitutes professional activity earnings.
Cuestión planteada - Epígrafe de IAE.
Para el IAE, la actividad de producción de visitas virtuales debe darse de alta en el epígrafe 961.1 de la sección primera. En cuanto al IRPF, los rendimientos por la cesión de derechos de reproducción de obras fotográficas y videográficas tienen la consideración de rendimientos de actividades profesionales. Al ser rendimientos profesionales, están sujetos a retención según el Reglamento del Impuesto.
Partner-attended · reply within 24 business hours
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