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 securities firm has consulted whether outsourcing its financial product trading functions to a securities agent via an online platform is exempt from VAT. The DGT rules that for the exemption to apply, the services must constitute a distinct set that fulfills the essential functions of the financial transaction rather than being mere technical provisions, depending on whether the third party's responsibility extends to the specific elements of the activity.
Cuestión planteada Exención de los servicios externalizados en el Impuesto sobre el Valor Añadido.
Para que la externalización de servicios financieros sea exenta, estos deben formar un conjunto diferenciado que cumpla las funciones específicas y esenciales de la operación, produciendo cambios jurídicos y económicos en las partes. No basta con que el servicio sea imprescindible o técnico, como la gestión de datos o sistemas informáticos. La exención dependerá de si la responsabilidad del prestador se limita a aspectos técnicos o si se extiende a los elementos esenciales de la actividad financiera. En este caso, si el tercero asume todos los riesgos y la responsabilidad de los elementos esenciales, el servicio estará sujeto y exento.
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.