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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 taxpayer inquired whether commissions for mediation services provided to insurers are exempt from VAT. The DGT ruled that exemption depends on the specific nature of the service rather than the status of the service provider.
Cuestión planteada Exención en el Impuesto sobre el Valor Añadido de las comisiones cobradas por el consultante.
Los servicios de mediación están exentos si consisten en asesoramiento, propuesta, trabajos previos, captación de clientes o la celebración del contrato. También lo están los servicios de asistencia en la gestión o ejecución del contrato si el mediador captó previamente al cliente. No están exentos el mero suministro de datos de tomadores, la información sobre productos sin acción adicional para la contratación, ni las actividades de back office, peritaje o liquidación de siniestros.
Partner-attended · reply within 24 business hours
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