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 commercial agent is inquiring whether their sales and marketing services provided to a Turkish company are subject to VAT in Spain and whether the company can recover the tax incurred. The DGT explains that the application of VAT depends on whether the service is effectively used for taxable transactions in Spain and notes that the Turkish company cannot claim a tax refund due to a lack of reciprocity.
Cuestión planteada Lugar de realización de las operaciones descritas y devolución de las cuotas del Impuesto sobre el Valor Añadido soportadas por la compañía turca no establecida en el territorio de aplicación del Impuesto.
Los servicios de publicidad y comercialización prestados a un empresario no establecido en España no están sujetos al IVA si su sede no está en el territorio nacional. No obstante, según el artículo 70.Dos, se considerarán prestados en España si su utilización o explotación efectiva se realiza en este territorio para operaciones sujetas al impuesto. Respecto a la devolución del IVA soportado, la empresa turca no puede solicitarla por el artículo 119 bis al no existir reconocimiento de reciprocidad de trato con Turquía, salvo en los supuestos excepcionales de importación de bienes para fabricación o servicios vinculados a ferias.
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.