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 married couple under the community property regime purchased a property for rental purposes. They sought clarification on whether the transaction constituted a first delivery of construction (subject to VAT) or a second delivery (exempt), and whether VAT could be deducted if the invoice was issued to only one spouse or both. The Directorate General for Tax (DGT) clarified that a transaction is considered a first delivery if the property has not been used for more than two years, and that invoices issued to either one or both spouses are valid for VAT deduction purposes.
Cuestión planteada 1.Consideración de la transmisión por la que la consultante adquiere el inmueble como primera entrega de edificación o como segunda entrega exenta del Impuesto sobre el Valor Añadido.
La entrega de un inmueble es primera entrega (sujeta a IVA) si la edificación no ha sido utilizada ininterrumpidamente por su propietario o titulares de derechos reales durante al menos dos años. Para deducir el IVA, si la actividad de arrendamiento es conjunta, la comunidad de bienes es el sujeto pasivo. Las facturas emitidas a nombre de uno de los cónyuges o de ambos son válidas para ejercer el derecho a la deducción, sin necesidad de desglosar las cuotas de copropiedad.
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.