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 non-profit trade association has queried whether developing an eCommerce platform and providing training for its members constitutes an economic activity and whether the subsidy received is subject to VAT. The DGT has determined that these activities are economic and subject to Corporate Income Tax (CIT), but the subsidy is not subject to VAT as it does not constitute consideration.
Cuestión planteada Si el proyecto que se va a desarrollar por la entidad consultante en beneficio de sus asociados, por el que no va a existir contraprestación alguna por parte de los mismos, constituye, total o parcialmente, una actividad económica a efectos de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La creación e implantación de una plataforma tecnológica y la actividad formativa para los asociados determinan la existencia de una actividad económica, al implicar la ordenación de medios materiales y humanos para la producción de servicios. Por tanto, los rendimientos de estas actividades y las subvenciones o cuotas destinadas a financiarlas estarán sujetos al Impuesto sobre Sociedades. Respecto al IVA, la subvención no está sujeta al impuesto porque no constituye una contraprestación ni es una subvención vinculada al precio, al no existir una relación jurídica de reciprocidad entre la asociación y la Administración.
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.