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 requested clarification on when to register under heading 151.4 of the IAE for energy production. The DGT ruled that registration must take place once effective energy production commences, rather than during the project design or construction phases.
Cuestión planteada 1.- ¿En qué momento debe darse de alta en el epígrafe 151.4 de la sección primera de las Tarifas? Si cuando se inicia el proyecto para la construcción de un futuro parque eólico o solar, o cuando efectivamente se inicia la producción de energía eléctrica, una vez construido y puesto en marcha el parque.
El alta en el epígrafe 151.4 del IAE debe realizarse cuando se inicie de modo efectivo la producción de energía eólica o fotovoltaica. Las fases de elaboración de proyectos, obtención de licencias y construcción de las instalaciones no constituyen actividad económica sujeta a este epígrafe, ya que no implican la ordenación de medios para la producción o distribución de bienes o servicios. Si estas actividades de proyecto o construcción se realizaran para terceros, sí requerirían alta en sus rúbricas correspondientes. El cese en la actividad ocurre cuando se detiene la producción de energía, sin que el desmantelamiento posterior por parte del titular constituya un nuevo hecho imponible.
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, with no hold queues and 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.