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 pension funds, collective investment schemes (UCITS), and their management companies must maintain VAT registers via electronic filing. The Directorate-General for Taxes (DGT) ruled that these entities are considered entrepreneurs or professionals and are taxable persons; therefore, they must comply with electronic record-keeping if their settlement period coincides with the calendar month or if they opt for such a method.
Cuestión planteada Si los Fondos de Pensiones, las Instituciones de Inversión colectiva de carácter financiero y las entidades gestoras de los Fondos de Pensiones tienen la obligación de llevar los libros registros del Impuesto sobre el Valor Añadido a través de la Sede Electrónica de la Agencia Estatal de Administración Tributaria, mediante el sistema de Suministro Electrónico de Información.
Los fondos de pensiones y las instituciones de inversión colectiva son sujetos pasivos del IVA cuando realizan actividades empresariales o profesionales. La llevanza de los libros registro de facturas expedidas y recibidas deberá realizarse a través de la Sede electrónica de la AEAT si el periodo de liquidación coincide con el mes natural. La obligación de llevar el libro de facturas recibidas existe incluso si la actividad está exenta y no hay derecho a deducción. El libro de facturas expedidas solo será necesario si existe obligación de expedir factura por las operaciones realizadas.
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.