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 supermarket chain with premises ranging from 120 to 399 m2 sought clarification on whether its activity fell under heading 661.3 for popular warehouses. The DGT ruled that, due to the small surface area and specific assortment, it must be taxed under various retail trade headings.
Cuestión planteada Se desea saber si, a la luz de las sentencias dictadas por el TS (1422/2020, de 21 de mayo), TSJ Andalucía (1914/2017, de 23 de enero) y TSJ Cataluña (6705/2011, de 19 de mayo), la actividad de la sociedad consultante debe clasificarse en el epígrafe 661.3 de la sección primera de las Tarifas.
La clasificación en los epígrafes del grupo 661 depende del contenido material de la actividad y no de la calificación formal del establecimiento. En este caso, el comercio no puede calificarse como mixto o integrado en grandes superficies por su especificidad y tamaño reducido. Al realizarse varias actividades de comercio al por menor, el sujeto pasivo debe satisfacer tantas cuotas mínimas como actividades diferenciadas se realicen en cada establecimiento.
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.