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 DGT clarifies whether the IAE exemption for turnover below 1.000.000 € applies to each company individually or to the group as a whole. It states that the turnover of all group entities must be aggregated in accordance with Article 42 of the Commercial Code.
Cuestión planteada Si están exentas del IAE, dado que el importe neto de la cifra de negocios de cada una de las sociedades es inferior a 1.000.000 €, o hay que considerar la suma de todos ellos que supera el límite anterior.
Para aplicar la exención del IAE, se debe tener en cuenta el conjunto de las actividades económicas del sujeto pasivo y, si forma parte de un grupo de sociedades según el artículo 42 del Código de Comercio, el importe neto de la cifra de negocios de todas las entidades del grupo. Esta obligación de sumar las cifras de negocios se aplica independientemente de si el grupo está obligado o no a formular cuentas anuales consolidadas. Si la suma de la cifra de negocios del grupo no es inferior al millón de euros, las actividades de las entidades integrantes no están exentas.
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.