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 company plans to build a student residence and provide advance funds to the builder in exchange for interest. The DGT rules that the residence services are subject to VAT, the interest received is exempt, and the financial activity is ancillary to the main business activity.
Cuestión planteada Si los ingresos que perciba la consultante del vendedor-constructor se encuentran exentos en virtud del artículo 20.Uno.18.c) de la Ley 37/1992. Inclusión de dichos ingresos en el cálculo de la prorrata general. Si se considera que existen sectores diferenciados de actividad antes de que se inicie la actividad de residencia de estudiantes por parte del consultante. Plazos de regularización de las cuotas del Impuesto sobre el Valor Añadido soportadas con anterioridad al inicio de actividad, incluyendo las de bienes de inversión. Ejercicio de la prorrata especial.
Los servicios de residencia de estudiantes están sujetos a IVA al incluir servicios adicionales. Los intereses por anticipos de fondos al constructor están sujetos pero exentos por ser operaciones financieras. La actividad financiera se considera accesoria si es residual y tiene una relación estrecha con la principal, por lo que no constituye un sector diferenciado. Las cuotas soportadas antes del inicio de actividad son deducibles si existe intención de destinarlas a la actividad empresarial.
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.