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 kitchen design and installation company requested clarification on the VAT rate applicable to design projects, the sale and installation of wardrobes, and bespoke parts. The Directorate General for Taxes (DGT) ruled that these operations are subject to the 10% reduced rate if carried out under a direct contract with the property developer.
Cuestión planteada Tipo impositivo al que tributa el proyecto técnico de diseño de la cocina, que va directamente unido a la instalación de la misma. Tipo impositivo al que tributa la venta con instalación de armarios de cocina. Tipo impositivo al que tributa la venta de partes como cajones o bandejas que van incorporados en estos armarios y sólo se pueden utilizar en los mismos, ya que están diseñados a medida.
El tipo reducido del 10% se aplica a las ejecuciones de obra y a las ventas con instalación de armarios de cocina cuando se contratan directamente con el promotor, incluyendo a los particulares en autopromoción. El proyecto técnico de diseño de la cocina es una prestación accesoria que tributa al mismo tipo que la principal. Las piezas como cajones o bandejas tributan al 10% si forman parte de la instalación del mueble, pero no si se entregan posteriormente. Los electrodomésticos tributan al tipo general del 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.