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 inquired whether it could deduct the purchase of grapes from private individuals who are not business owners using only an expense note. The DGT indicates that raw materials must be integrated into production costs and the transaction must be substantiated through legally admissible evidence.
Cuestión planteada Si puede el empresario deducir de los ingresos obtenidos por la venta de zumo de uva, el gasto originado por la compra de su materia prima realizada a particulares españoles o extranjeros que no desarrollan actividad económica alguna disponiendo como único documento justificativo la nota de gasto firmada por el particular y los datos identificativos del mismo.
La materia prima adquirida debe formar parte del coste de producción de las existencias, afectando a la base imponible mediante la variación de existencias y no como gasto directo. Para justificar la compra a terceros no empresarios, el sujeto pasivo debe acreditar la realidad de la operación por cualquier medio de prueba generalmente admitido en derecho, según el artículo 106 de la LGT. Corresponde a la Administración la valoración de dichas pruebas.
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.