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 business owner involved in land urbanisation has enquired whether the sale of a plot remains subject to VAT after years of inactivity. The DGT has ruled that if there is an intention to sell and urbanisation costs have been incurred, the status of business owner is maintained, and the supply of urbanised land is not exempt.
Cuestión planteada Consideración del consultante como empresario o profesional, o bien pérdida de dicha condición por haber transcurrido seis años desde la última transmisión, a efectos de determinar la sujeción de la venta al Impuesto sobre el Valor Añadido o al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
La condición de empresario se adquiere al asumir costes de urbanización con intención de venta, y esta condición no se pierde por el paso del tiempo. La entrega de terrenos en curso de urbanización o ya urbanizados no goza de la exención del artículo 20.Uno.20º de la Ley del IVA. Si el transmitente ha satisfecho costes de transformación física del terreno, la operación estará sujeta al impuesto.
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.