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 enquired whether a CMR consignment note is sufficient to prove the transport of goods to France and apply the VAT exemption. The DGT ruled that, while a CMR document alone does not generally prove transport, any legally admissible means of proof may be used, and legal presumptions exist to simplify the accreditation process.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido y, en particular, si con el documento de transporte "CMR" puede considerarse suficientemente probado el transporte a territorio francés a efectos de la aplicación del artículo 25 de la Ley 37/1992.
La acreditación del transporte efectivo de bienes a otro Estado miembro puede probarse por cualquier medio de prueba admitido en derecho. No se puede considerar probado el transporte por la mera presentación aislada de un documento CMR, aunque la Administración puede valorarlo conjuntamente con otros medios. Desde el 1 de enero de 2020, existen presunciones iuris tantum según el Reglamento de Ejecución (UE) n.º 282/2011 que simplifican la prueba si se cumplen requisitos específicos de documentación.
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.