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 joint venture (UTE) has requested a ruling regarding the VAT liability of statistical information services provided to a Ministry in El Salvador, and the taxation of services re-invoiced by its partners. The DGT has determined that the provision to the Ministry is not subject to VAT, whereas the services provided by the partners to the joint venture are subject to it.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de los servicios de información estadística prestados por la Unión Temporal de Empresas y determinación de la tributación de las operaciones de refacturación de servicios que efectúan los socios de la Unión Temporal de Empresas a la propia Unión Temporal de Empresas.
La prestación de servicios de información estadística a un Ministerio de un país no perteneciente a la Unión no está sujeta al IVA. No obstante, los servicios prestados por los miembros de la UTE a la propia UTE están sujetos al impuesto por tener como destinatario a la UTE, cuya sede de actividad económica se encuentra en territorio español. Para aplicar la regla de uso efectivo, el servicio debe ser utilizado por el destinatario en la realización de operaciones sujetas al impuesto en España.
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.