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 petrol station has enquired whether it should include daily sales invoices or the monthly summary invoices issued by its collection agency in the SII. The DGT has ruled that, where an agreement exists for the recipient to issue invoices on behalf of and for the account of the seller, these summary invoices are the ones that must be declared in the SII.
Cuestión planteada Si a efectos del Impuesto sobre el Valor Añadido tiene que incluir en el Suministro Inmediato de Información (SII) las facturas de las ventas individuales o las facturas mensuales señaladas.
Si el destinatario de las operaciones emite las facturas en nombre y por cuenta del empresario (según el artículo 5 del Reglamento de facturación), estas son las que el vendedor debe declarar en el SII. Es posible emitir facturas recapitulativas que agrupen distintas operaciones de un mismo mes natural para un mismo destinatario. En el caso de la operativa de comisionista en nombre propio, la entrega de bienes se devenga cuando el comercializador pone el producto a disposición de la entidad emisora de tarjetas.
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.