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 taxpayer inquired whether it is mandatory to present a boarding pass at a duty-free shop to purchase goods with tax included, or if a ticket from a previous journey could be used to purchase tax-free. The DGT ruled that to qualify for the exemption, immediate departure must be proven using a transport ticket with a current date.
Cuestión planteada Si es obligatorio mostrar la tarjeta de embarque en una tienda libre de impuestos si se quiere adquirir bienes, distintos de cigarrillos, con el devengo de los impuestos correspondientes. Si una tienda libre de impuestos puede vender bienes exentos de los impuestos correspondientes por la exhibición de una tarjeta de embarque que acredite un viaje anterior a la fecha de la venta.
Para aplicar la exención de IVA en tiendas libres de impuestos, se debe acreditar la salida inmediata del viajero mediante el billete de transporte que identifique al adquirente y su destino. Si el título de transporte tiene una fecha de viaje anterior a la compra, la entrega de bienes no estará exenta y deberá tributar por el IVA. En cuanto a Impuestos Especiales, la exención requiere que el título de transporte figure con un destino a un tercer país o territorio tercero. Una tienda libre de impuestos no puede aceptar como justificante de exención una tarjeta de embarque de un vuelo ya realizado.
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.