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 consultancy company asks whether receiving components from its German parent company at final customers' warehouses for subsequent sale falls within the consignment sales regime. The DGT confirms that it does, provided legal requirements and established timeframes are met.
Cuestión planteada Aplicación en el Impuesto sobre el Valor Añadido del régimen de ventas de bienes en consigna previsto en el artículo 9 bis de la Ley 37/1992 a la operativa descrita.
La operativa descrita encaja en el supuesto de ventas de bienes en consigna del artículo 9 bis de la Ley 37/1992. El transporte de los bienes desde Alemania no se considera una adquisición intracomunitaria ni devenga impuesto en el momento del envío. La adquisición intracomunitaria se entenderá realizada por la filial cuando esta adquiera el poder de disposición de los bienes, siempre que sea dentro de los doce meses siguientes a la llegada. Si transcurren doce meses sin la adquisición, el envío volverá a considerarse una operación asimilada a una adquisición intracomunitaria.
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.