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Corporate transactions, capital markets and strategic deals.
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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 partner and manager of a company asks whether their consultancy fees are subject to VAT or income tax. The DGT states that VAT liability depends on whether there is a dependent or independent relationship, while manager's remuneration is considered income from work for income tax purposes.
Cuestión planteada Naturaleza a efectos del IVA e IRPF de las retribuciones satisfechas al consultante por la sociedad por los trabajos desempeñados en ella en su condición de consultor.
Para el IVA, la sujeción depende de si el socio actúa con independencia, organizando sus propios medios materiales y humanos, o si existe subordinación laboral. Si los activos principales son de la sociedad y el socio no ordena medios propios, no hay sujeción al IVA. En IRPF, las retribuciones de administrador son siempre rendimientos del trabajo. Los servicios de consultoría serán rendimientos de actividades económicas solo si el socio está dado de alta en el régimen de autónomos y la sociedad presta servicios profesionales.
What is published here, applied to a company or a specific case. The first meeting is free.
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