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 retired teacher inquired whether they must register for the Economic Activities Tax (IAE) and if their online courses are exempt from VAT. The Directorate-General for Taxes (DGT) clarified that VAT exemption depends on whether the service is classified as educational or electronic, and noted that while the activity is professional, there is an exemption for individuals regarding the IAE.
Cuestión planteada Obligación de darse de alta en el Impuesto sobre Actividades Económicas por los días que imparta dicho curso no presencial. Obligación de presentar declaración por el Impuesto sobre el Valor Añadido, a pesar de considerar que se trata de un servicio educativo exento en virtud del artículo 20.Uno.9º.
Para el IVA, los cursos online están exentos si son servicios educativos (comunicación remota entre profesor y alumno) y cumplen requisitos de materia y entidad, pero no si son servicios prestados por vía electrónica (automatizados). Si son servicios educativos, el profesional no está obligado a emitir factura ni presentar declaraciones-liquidaciones si solo realiza operaciones exentas. En cuanto al IAE, la actividad es profesional y está sujeta, pero el consultante está exento de darse de alta y tributar por este impuesto al ser persona física.
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.