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.
An electricity distribution company has requested clarification on whether charges collected due to legal obligations should be included in the tax base for the fee for the private use of local public domain. The Directorate-General for Taxes (DGT) has ruled that network access charges are revenue inherent to the distribution activity and must be included in gross billing revenue.
Cuestión planteada Dado que la única retribución que percibe como contraprestación por el ejercicio de la actividad de distribución es la contemplada en la Orden de Tarifas que anualmente aprueba el Gobierno, ¿debe considerarse como base imponible de la tasa por la utilización privativa o el aprovechamiento especial del dominio público local, únicamente tal importe? ¿Deben formar parte de dicha base imponible otras cantidades ajenas a la retribución por el hecho de que tenga la obligación legal de recaudarlas de los consumidores? ¿En su caso, cuáles de los conceptos facturados por esta sociedad tienen la consideración de "ingresos por cuenta de terceros" y, por lo tanto, deben ser excluidos de la base imponible?
La base imponible de la tasa por utilización privativa para empresas de suministros es el 1,5 por ciento de los ingresos brutos de facturación obtenidos en cada término municipal. En este concepto de ingresos brutos se incluyen los peajes de acceso a las redes de transporte y distribución, ya que constituyen ingresos propios de la actividad de distribución. Solo se excluyen los impuestos indirectos y las cantidades cobradas por cuenta de terceros que no sean ingresos propios de la entidad.
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.