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.
The taxpayer inquires about the applicable VAT rate for window installation in a residential property and how to determine if material costs exceed 40% of the taxable base. The DGT rules that the 10% reduced rate may be applied provided the renovation requirements are met and the cost of the incorporated materials does not exceed the specified limit.
Cuestión planteada Tipo impositivo aplicable a las ejecuciones de obras de reforma para la instalación de ventanas y carpinterías exteriores en una vivienda particular, y modo de determinar si el coste de los materiales alcanza el 40 por ciento de la base imponible de la operación.
La instalación de ventanas y carpinterías exteriores se considera renovación y reparación sujeta al tipo del 10% si el destinatario es un particular o comunidad de propietarios, la vivienda tiene al menos dos años de antigüedad y el coste de los materiales aportados no supera el 40% de la base imponible. Los materiales son los bienes que se incorporan materialmente al edificio, incluyendo actuaciones subcontratadas, pero excluyendo medios de producción como andamios o herramientas. Si el empresario es fabricante, el coste de los materiales será su coste de producción.
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.