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 hospitality business owner has requested clarification regarding VAT and Personal Income Tax (IRPF) treatment for tobacco sales through vending machines, whether managed directly or via delegation. The Directorate-General for Taxes (DGT) has ruled that this activity is subject to the equivalence surcharge and constitutes a separate sector from the main business activity.
Cuestión planteada Tributación en el IVA y en el IRPF de los rendimientos derivados de la venta de tabaco, tanto si de la autorización se realiza una gestión directa por parte del consultante o una gestión delegada con un estanco.
La venta de tabaco por máquinas expendedoras en hostelería se incluye en el régimen especial del recargo de equivalencia y es un sector diferenciado de la actividad de cafetería. En la gestión delegada, existen dos operaciones: la entrega del estanco al punto de venta con recargo y la entrega del punto de venta al consumidor. Para el IRPF, el sistema de gestión (directo o delegado) no afecta al rendimiento neto, ya que el riesgo y ventura es del titular. Los ingresos serán los importes íntegros de la venta y los gastos serán las facturas de tabaco, incluyendo el IVA y recargo soportados.
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.