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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.
The consultation examines whether services from a parent to its subsidiary and from an AIE to a subsidiary are subject to VAT. The DGT determines that if the parent assumes economic risk, there are no two distinct tax liable parties and no taxable supply.
Cuestión planteada 1. Sujeción de los servicios prestados por la matriz a la sucursal española.
Si la sucursal no asume el riesgo económico de su actividad, sino que este lo asume la matriz, no existe una relación jurídica entre dos empresarios independientes y, por tanto, no hay prestación imponible. Los servicios de soporte informático prestados por una A.I.E. están sujetos al IVA según las reglas de localización. No se aplica la exención del artículo 20.Uno.6º porque los servicios informáticos de naturaleza general no se consideran directamente necesarios para la actividad de los miembros.
What is published here, applied to a company or a specific case. The first meeting is free.
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