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 Regulatory Council has requested clarification on whether promotional activities for a European programme, the resulting grant, and budget contributions are subject to VAT. The DGT indicates that the Council's inherent functions are typically not subject to VAT, but services contracted from a commercial entity are.
Cuestión planteada Si las actividades promocionales en las que consiste dicho programa se encuentran sujetas al Impuesto sobre el Valor Añadido. Si la aportación de la parte correspondiente a su participación en el presupuesto que el consultante va a realizar al Consejo Regulador B, así como la subvención recibida se encontrarían sujetas a dicho impuesto. En caso afirmativo, si se encontraría sujeta al Impuesto la refacturación que el Consejo B realice al Consejo A para cobrarle su parte proporcional de la cuota del Impuesto sobre el Valor Añadido derivada de la subvención.
Las funciones atribuidas a un Consejo Regulador por su Reglamento no se consideran actividad empresarial y no están sujetas a IVA. Sin embargo, los servicios promocionales contratados a una entidad mercantil sí están sujetos al impuesto. La sujeción de la subvención dependerá de si existe un vínculo directo con la prestación de servicios o si financia la estructura fija o elementos patrimoniales.
What is published here, applied to a company or a specific case. The first meeting is free.
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, with no hold queues and 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.