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 company owning a web platform has requested a ruling on the taxation of its mediation commissions, advertising fees, third-party capital contributions, and the transfer of exploitation rights. The DGT has determined that these operations constitute the supply of services subject to VAT, in accordance with the rules of location and the specific nature of each activity.
Cuestión planteada Tributación de las operaciones efectuadas por la consultante.
Las comisiones por mediación están sujetas a IVA cuando el destinatario sea un empresario o profesional con sede o establecimiento en el territorio de aplicación, o cuando se utilicen efectivamente para operaciones sujetas en dicho territorio. Los servicios de publicidad están sujetos si el destinatario tiene su sede o establecimiento en el territorio, o si se utilizan efectivamente en él. La cesión de derechos de explotación de la plataforma también está sujeta si el cesionario está establecido en el territorio o si la explotación efectiva ocurre en él. Las aportaciones de capital, ya sea mediante emisión de acciones o contratos de cuentas en participación, no constituyen hechos imponibles gravados.
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.