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 customs representative company inquired whether including transport costs in the import tax base is optional or if the carrier may charge VAT separately. The Directorate General for Taxes (DGT) ruled that inclusion is mandatory under Article 83 of the VAT Act and is not at the discretion of the service provider.
Cuestión planteada Solicita información sobre si, de acuerdo con el artículo 83 de la Ley del Impuesto sobre el Valor Añadido, es obligatorio incluir en la base imponible de las distintas importaciones descritas los gastos de transporte, o si por el contrario es opcional, pudiendo el transportista repercutir el Impuesto por su prestación de servicio.
La inclusión de los servicios de transporte en la base imponible de las importaciones debe efectuarse obligatoriamente conforme a los criterios del artículo 83 de la Ley del IVA y la normativa aduanera. No se trata de un precepto de aplicación opcional por parte del prestador del servicio. Si los servicios de transporte se incluyen en la base imponible de la importación, podrán resultar exentos del impuesto para evitar la doble tributación, siempre que se cumplan los requisitos de los artículos 64 de la Ley y 19 del Reglamento.
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.