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.
The consultant asks whether the rule of subject passive investment applies to the sale of video consoles with free games and refactured transport. Hacienda responds that investment applies to the entire set if the elements are indivisible and form a functional unit; otherwise, only to the console.
Cuestión planteada Aplicación de la regla de inversión del sujeto pasivo previsto en el artículo 84.Uno.2º, letra g), de la Ley 37/1992 a la venta de videoconsolas con la promoción descrita así como al importe del transporte refacturado al cliente.
Si la videoconsola y los elementos complementarios se entregan conjuntamente, de forma indivisible, por un precio único y constituyen una unidad funcional, la inversión del sujeto pasivo se aplica a todo el conjunto. Si no se cumplen estos requisitos, la regla solo se aplica a las consolas, debiendo prorratear la base imponible de los demás bienes según su valor de mercado. Asimismo, los costes de transporte refacturados son accesorios y deben integrarse en la base imponible de la operación principal, sin repercutir cuota de IVA si aplica la inversión del sujeto pasivo.
What is published here, applied to a company or a specific case. The first meeting is free.
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.