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 query was raised regarding whether the circulation of MTBE (NC code 2909.19.90) requires specific formal control obligations or if commercial documents suffice. The DGT ruled that, as it is not defined in Article 49.1 of the LIE, it does not have specific formal requirements, although its origin must be justified.
Cuestión planteada Si es aplicable a la circulación intracomunitaria e interna del MTBE de origen sintético, clasificado en el código NC 2909.19.90, alguna obligación formal para el control de dicha circulación o es suficiente que circulen con un albarán u otro documento comercial equivalente que permita a los establecimientos receptores justificar sus asientos contables para facilitar el control de los servicios de intervención.
La circulación, tenencia y utilización del MTBE no está sometida a requisitos formales específicos en relación con el Impuesto sobre Hidrocarburos, ya que no está comprendido en las definiciones del artículo 49.1 de la LIE. No obstante, persiste la obligación de justificar su origen y procedencia por medios de prueba admisibles en derecho. Por ello, la circulación puede ampararse en un albarán u otro documento comercial equivalente para justificar asientos contables.
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.