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Corporate transactions, capital markets and strategic deals.
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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.
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Company formation, contracts, shareholder agreements and corporate operations.
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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.
An engineering consultancy inquired whether its services in project management, project governance and market studies were subject to the passive subject inversion mechanism. The DGT has responded that these are service provisions which do not constitute works execution.
Cuestión planteada Si a dichos trabajos le son de aplicación la inversión del sujeto pasivo.
Los servicios de gestión de proyectos de inversión, redacción de proyectos técnicos, dirección de obra, apoyo técnico a la gestión de compras, trámites administrativos o gestión de subvenciones, prestados de forma aislada, son prestaciones de servicios que no tienen la naturaleza jurídica de ejecuciones de obra. Por tanto, no se aplica la inversión del sujeto pasivo prevista en el artículo 84.Uno.2º.f) de la Ley del IVA.
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