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 company sought clarification on whether maintenance of garage doors for homeowners' associations could qualify for the reduced 10% VAT rate. The DGT ruled that periodic maintenance is a continuous service subject to the 21% rate, whereas one-off repairs may be taxed at 10% if they are classified as works executions.
Cuestión planteada Tipo impositivo aplicable a los servicios de mantenimiento señalados, efectuados para comunidades de propietarios y, en particular si a los mismos les resulta aplicable el tipo reducido del artículo 91.Uno.2.10º de la Ley 37/1992. Tipo aplicable a los servicios de reparación y sustitución de piezas mayores.
El mantenimiento periódico de puertas automáticas es una prestación de servicios continuada y no una ejecución de obra, por lo que tributa al 21%. Las reparaciones o renovaciones no periódicas pueden aplicar el tipo reducido del 10% si son ejecuciones de obra, el destinatario es una comunidad de viviendas y el coste de los materiales no supera el 40% de la base imponible. Si el coste de los materiales incorporados excede ese límite, toda la operación tributará al tipo general del 21%.
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.