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 economic advantage from the EU's specific supply regime (REA) constitutes part of the yields from the sale of tangible goods for the purpose of applying the Article 26 relief under Law 19/1994. The DGT ruled that, as this advantage must be passed on to the end user, it forms part of the sale price and the resulting yield.
Cuestión planteada Si la ventaja económica derivada del régimen específico de abastecimiento (REA) previsto en el Reglamento (UE) Nº 228/2013, forma parte de los rendimientos derivados de la venta de bienes corporales producidos en Canarias al objeto de la aplicación de la bonificación de la cuota íntegra prevista en el artículo 26 de la Ley 19/1994.
La ventaja económica derivada del REA debe incluirse para determinar la cuota susceptible de la bonificación del artículo 26 de la Ley 19/1994. Esto se debe a que el Reglamento (UE) Nº 228/2013 obliga a la repercusión efectiva de dicha ventaja al usuario final, integrándose así en el precio de venta y en el rendimiento derivado de la misma.
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.