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 company has requested clarification on whether efficiency and accessibility improvement works in a residential building qualify for the 10% VAT rate. The DGT explains that to apply the reduced renovation rate, both a qualitative criterion (more than 50% of the cost must be spent on structural elements, facades, or roofs) and a quantitative criterion (the cost must exceed 25% of the property's value, excluding the land) must be met.
Cuestión planteada Aplicación tipo impositivo reducido a la obra de reforma integral a efectos del Impuesto sobre el Valor Añadido.
Para aplicar el tipo del 10% por rehabilitación, las obras deben ser consecuencia de un contrato directo entre promotor y contratista y cumplir dos fases: primero, que más del 50% del coste sea en consolidación estructural, fachadas, cubiertas o obras análogas/conexas; segundo, que el coste total exceda el 25% del valor de mercado de la edificación (excluyendo el suelo). Si no se cumplen estos requisitos, se podría aplicar el 10% solo si son obras de renovación y reparación para particulares o comunidades, siempre que el coste de los materiales aportados no supere el 40% de la base imponible.
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.