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 self-employed individual inquired whether the leasing of a poultry breeding business is subject to VAT or Transfer Tax (ITP), and whether Corporate Tax withholding applies. The Directorate General for Tax (DGT) ruled that the leasing of an industry is subject to VAT at 21% and, as it is subject to VAT, it is not liable for Transfer Tax.
Cuestión planteada Si las rentas que se deben abonar al arrendador del contrato están sujetas a IVA y en el caso de que no, confirmar si estaría sujetas al ITP en su vertiente de TPO.
El arrendamiento de industria o negocio para una actividad ganadera es una prestación de servicios sujeta al IVA al tipo general del 21%. Al ser una operación sujeta al IVA, no está sujeta a la modalidad de transmisiones patrimoniales onerosas del ITP. Para que no haya retención en el Impuesto sobre Sociedades, el arrendamiento debe ser de industria (unidad patrimonial con vida propia) y la sociedad arrendadora debe realizar dicha actividad como una actividad económica con estructura organizativa propia.
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.