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 dental clinic has requested clarification regarding the taxation of dental aligners purchased from suppliers in Germany, the Netherlands, or Poland. The Directorate General for Taxes (DGT) explains that, depending on who manages the transport and whether the VAT number is provided, the transaction may be classified as either an intra-community acquisition or a distance sale. It may be exempt from VAT if the supplier is a dentist or a dental technician.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido de las entregas que realiza el proveedor de los alineadores dentales para ortodoncia a la consultante.
Si el proveedor es dentista o protésico dental, las adquisiciones intracomunitarias de alineadores (considerados aparatos de ortodoncia) están exentas de IVA, siempre que el adquirente pruebe la condición del suministrador. En caso de ventas a distancia, se aplicaría la exención de las entregas interiores si son suministradas por profesionales de la salud dental. Si no concurre la exención, el tipo impositivo será el general del 21%, salvo que se cumplan los requisitos para el tipo reducido del 10% por ser productos diseñados para aliviar deficiencias físicas.
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.