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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.
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Protection, compliance and digital resilience
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Company formation, contracts, shareholder agreements and corporate operations.
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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.
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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A qualified lawyer without economic activity wishes to join a professional association solely to represent themselves in court. The DGT ruled that, as there is no professional activity or intention to participate in the market, the operation falls outside the scope of VAT.
Cuestión planteada Conocer las implicaciones que tendría la actuación del consultante a los efectos del Impuesto sobre el Valor Añadido.
La persona no tiene la consideración de empresario o profesional cuando realiza una operación de forma puntual, aislada y sin intención de continuidad, al margen de una actividad empresarial. Al limitarse la actuación a la defensa de asuntos propios sin prestar servicios a terceros, no se concurren los requisitos de actividad profesional para estar sujeto al IVA.
Partner-attended · reply within 24 business hours
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