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 customs representative inquired whether a CMR consignment note is sufficient to prove the export of goods from the tax territory. The DGT ruled that while imports are subject to the tax, a refund may be requested if the exit of the products is proven by any means of evidence admissible in law.
Cuestión planteada 1º. A efectos de acreditar la salida del territorio de aplicación del impuesto, de los productos incluidos en su ámbito objetivo, ¿la carta de porte del Convenio relativo al Contrato de Transporte Internacional de Mercancías por Carretera (CMR) se considera prueba que acredita la entrega en otro Estado Miembro de la mercancía?
La importación de productos sujetos al impuesto se considera hecho imponible. Los importadores tienen derecho a solicitar la devolución del impuesto si los productos son enviados fuera del territorio de aplicación del impuesto. Para ello, la existencia de dicha salida puede probarse ante la Agencia Estatal de Administración Tributaria mediante cualquier medio de prueba admitido en derecho, por lo que la carta de porte CMR puede aportarse y valorarse conjuntamente con otros medios de prueba.
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.