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 gambling company asks whether it meets the criteria to be considered 'genuinely based' in Ceuta to apply reduced tax rates. The DGT explains the criteria for determining genuine establishment but notes it cannot verify whether the company meets them as it is a factual issue.
Cuestión planteada Confirmación de que la sociedad consultante cumple con todos los requisitos previstos legalmente para entender que se encuentra "realmente radicada" en Ceuta de acuerdo con en el apartado 7.2 del artículo 48 de la Ley 13/2011, de 27 de mayo, de regulación del juego, y que, por ende, reúne los requisitos necesarios para beneficiarse de los tipos reducidos señalados en dicho precepto legal.
Para beneficiarse de los tipos reducidos del Impuesto sobre Actividades de Juego, la operadora debe tener residencia fiscal y estar realmente radicada en Ceuta o Melilla. La radicación real se considera cumplida si: más del 50% de la plantilla reside y trabaja allí; más del 50% de la masa salarial corresponde a dichos empleados; y los servicios intragrupo no superan el 50% de los costes totales. Estos requisitos son de carácter material y deben ser apreciados por la Administración gestora en cada caso.
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.