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.
The applicant asks whether converting a commercial premises into a dwelling and installing a lift qualifies for the reduced VAT rate. The DGT indicates that lift installation is taxed at 10% only if it is part of a comprehensive rehabilitation project that meets all legal requirements.
Cuestión planteada Si, a efectos del Impuesto sobre el Valor Añadido, la obra de transformación del local comercial en vivienda tendrá consideración de obra de rehabilitación y si, en la adquisición e instalación del ascensor es posible aplicar el tipo reducido previsto en el artículo 91.Uno.3.1º de la Ley del citado Impuesto.
Para aplicar el tipo del 10%, las obras deben ser de rehabilitación, cumpliendo un requisito cualitativo (más del 50% del coste en obras de consolidación, estructurales, análogas o conexas) y uno cuantitativo (coste superior al 25% del valor de la edificación sin el suelo). La instalación de ascensores se considera obra análoga y tributa al 10% si integra un proyecto global de rehabilitación. Si no se cumplen estos requisitos, la instalación tributará al 21%.
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.