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 electricity distributor with an EP in the Canary Islands raises the question of whether its distribution activities from that region are subject to VAT. The DGT examines the location rules: electricity supply as delivery of goods is governed by Article 68 LIVA (effective consumption or reseller in TAI); distribution services or access to the network as service provision are governed by Articles 69 and 70 LIVA, with the particularity of Article 69.2.k. excluding the TAI for such services when the recipient is not a business and is outside the Community, except where the recipient is resident in the Canary Islands, Ceuta or Melilla. The DGT distinguishes between distribution provided independently or jointly with supply, applying the CJEU's doctrine of a single operation when both are inseparable.
Cuestión planteada Tributación a efectos del Impuesto sobre Sucesiones y Donaciones.
Las operaciones de distribución de electricidad pueden ser calificadas como entrega de bienes (suministro, art. 68.Seis LIVA) o como prestación de servicios de transporte/distribución (art. 69.Dos.k y 70.Uno.2º LIVA) según su naturaleza y la forma de facturación. Cuando la distribución se presta conjuntamente con el suministro como operación única e inescindible, el tratamiento fiscal de la operación accesoria sigue al de la principal conforme a la jurisprudencia del TJUE. Las Islas Canarias no pertenecen al TAI del IVA, lo que determina reglas de localización específicas para las operaciones realizadas desde ese territorio.
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.