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 has requested clarification on whether the purchase of a building comprising residential units and commercial premises, lacking an organisational structure, constitutes a non-taxable transaction or if it can waive the VAT exemption to apply reduced rates. The DGT has determined that, as there is no autonomous economic unit, the transaction is subject to VAT and the exemption may be waived.
Cuestión planteada Posibilidad de renuncia a la exención del artículo 20.Uno.22º y, en su caso, aplicación del tipo súper-reducido del 4% previsto en el artículo 91.Dos.1.6º de la Ley 37/1992 del Impuesto sobre el Valor Añadido.
La transmisión de un edificio sin estructura organizativa de medios materiales y humanos no constituye una unidad económica autónoma, por lo que es una mera cesión de bienes sujeta a IVA. La entrega de edificaciones está exenta según el artículo 20.Uno.22º, pero el adquirente puede renunciar a dicha exención si tiene derecho a la deducción (por ejemplo, mediante la aplicación de prorrata al destinar parte del inmueble al alquiler comercial). Si se renuncia a la exención, el transmitente es sujeto pasivo del impuesto.
What is published here, applied to a company or a specific case. The first meeting is free.
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, with no hold queues and 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.