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 taxpayer has enquired whether being registered under IAE heading 659.3 allows for the sale of eyewear abroad and how VAT should be applied. The DGT clarifies that to sell abroad, one must be registered as a wholesaler and details the VAT exemption rules based on the destination.
Cuestión planteada Si dicho epígrafe faculta para la venta al extranjero de las gafas y de ser así si debe repercutir el Impuesto sobre el Valor Añadido en las ventas que realice fuera de España.
El epígrafe 659.3 de comercio al por menor no autoriza la venta al extranjero, pues esta actividad corresponde al comercio al por mayor. Para vender gafas fuera de España, la consultante debe inscribirse en el epígrafe 619.2. Respecto al IVA, las ventas fuera de la Comunidad (incluyendo Canarias, Ceuta y Melilla) están exentas como exportaciones. Las ventas a otros Estados miembros están exentas si el adquirente es empresario o persona jurídica identificada, o sujetas al régimen de ventas a distancia si el adquirente es un particular.
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.