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 requested a ruling on the taxation of its brokerage and transport services within a peer-to-peer used clothing sales platform. The DGT has determined that taxation depends on the location of the delivery of the garments and whether the transaction constitutes an export.
Cuestión planteada Si los referidos servicios de intermediación en la venta y el transporte de las prendas prestados por la entidad consultante al comprador se encuentran sujetos al Impuesto sobre el Valor Añadido cuando los adquirentes se encuentren establecidos en el territorio de aplicación del Impuesto o en otro Estado miembro. Sujeción y, en su caso, exención de tales servicios cuando vendedores y/o compradores se encuentren establecidos en Canarias, Ceuta o Melilla.
Los servicios de intermediación en nombre y por cuenta ajena están sujetos a IVA cuando la entrega de bienes subyacente se realice en el territorio de aplicación del impuesto. El servicio de transporte se considera accesorio a la intermediación y sigue su mismo régimen de tributación. En casos de exportación hacia Canarias, Ceuta o Melilla, la intermediación estará exenta de IVA si se cumplen los requisitos legales. En Canarias, Ceuta y Melilla se aplicarán el IGIC o el IPSI según la localización de las entregas.
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.