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 has enquired whether a 0% VAT rate applies to the supply of three ophthalmic medicines to public hospitals. The DGT clarifies that to apply this rate, both objective requirements (the product must be listed in the Annex with its description) and subjective requirements (the recipient must be a public law entity, clinic, hospital, or social entity) must be met.
Cuestión planteada Si a dichas transmisiones les resultaría de aplicación el tipo cero del Impuesto sobre el Valor Añadido previsto en el artículo 8 del Real Decreto-ley 15/2020.
Para aplicar el tipo del 0% según el Real Decreto-ley 15/2020 o el 34/2020, el bien debe estar incluido en el Anexo correspondiente, coincidiendo tanto su código NC como su descripción. En cuanto al destinatario, debe ser una entidad de Derecho Público, una clínica o centro hospitalario (centros con régimen de internamiento), o una entidad de carácter social que cumpla los requisitos de no lucratividad y gratuidad de cargos. La competencia para determinar si un producto encaja en un código NC es del Departamento de Aduanas e Impuestos Especiales.
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.