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 non-profit association has requested a ruling on whether services provided to its members (entrepreneurs in the water sector) are exempt from VAT. The DGT has determined that the exemption for associations (Art. 20.One.6º) does not apply, but the exemption for non-profit organisations (Art. 20.One.12º) does, provided the services are carried out in the collective interest and are funded exclusively through membership fees set out in the association's statutes.
Cuestión planteada Aplicación de las exenciones previstas en el artículo 20, apartado uno, números 6º y 12º de la Ley 37/1992.
La exención del artículo 20.Uno.12º de la Ley 37/1992 es aplicable a servicios y entregas de bienes accesorias prestadas por entidades sin fin de lucro para la defensa de los intereses colectivos de sus miembros. Para ello, los servicios deben dirigirse a los asociados y no percibirse una contraprestación distinta a las cotizaciones fijadas en los estatutos. No se aplica la exención a servicios facturados con un precio independiente de la cuota, ni a aquellos que satisfagan intereses particulares o individuales del miembro. Tampoco es aplicable la exención del artículo 20.Uno.6º si los miembros no realizan actividades exentas o no sujetas, o si las cuotas no corresponden al reembolso exacto de gastos comunes.
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.