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 company inquired whether it should rectify invoices and how to recover VAT paid in Portugal following its retroactive registration in the VAT Information Exchange System (VIES/ROI). The DGT ruled that the authority to apply the exemption and manage the refund of said tax lies with the Portuguese authorities.
Cuestión planteada Si el alta en el ROI determina que el empresario portugués debe modificar sus facturas y devolver el importe de las cuotas del impuesto en ellas documentadas. Obligación del tesoro portugués de devolver las cantidades ingresadas en concepto de Impuesto sobre el Valor Añadido o, en caso contrario, procedimientos a través del cual puede obtener tal devolución.
La normativa española sobre exención de entregas intracomunitarias solo es vinculante para operaciones cuyo lugar de realización sea el territorio de aplicación del impuesto español. Al situarse el inicio de la expedición en Portugal, corresponde a las autoridades de dicho país determinar las condiciones de exención y los procedimientos de rectificación de facturas. Para la devolución del IVA soportado, se debe observar la Directiva 2008/9/CE y la normativa portuguesa.
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.