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 clothing retailer under the equivalence surcharge scheme asks whether leasing part of their sign for telecommunications equipment is subject to VAT and if expenses can be deducted. The DGT rules that the lease is subject to the general regime and creates a separate sector of activity.
Cuestión planteada Conocer si, por la operación descrita, el consultante debe ingresar el Impuesto sobre el Valor Añadido relativo al alquiler y a los gastos generales. Asimismo, conocer si por la actividad de cesión de uso del espacio tiene derecho a deducir una parte proporcional de las cuotas soportadas por los costes generales.
La cesión del derecho de uso de parte del rótulo luminoso está sujeta al IVA por ser una prestación de servicios en el desarrollo de actividad empresarial. Esta actividad constituye un sector diferenciado respecto al comercio minorista sujeto al recargo de equivalencia. Para los gastos comunes, se debe aplicar la regla de prorrata del artículo 104 de la Ley del IVA para determinar la deducción.
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.