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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 query was raised regarding whether training courses provided by mountain guides are exempt from VAT. The DGT indicates that exemption depends on whether the activity is carried out as an individual professional or through an authorised business organisation, and whether the subjects are included in official curricula.
Cuestión planteada Si los cursos de formación consultados se encuentran exentos del Impuesto sobre el Valor Añadido.
Si la formación la ejerce un profesional por cuenta propia, puede estar exenta si las clases son a título particular, versan sobre materias de planes de estudio oficiales y no requieren alta en el IAE. Si se ejerce mediante una organización empresarial, la exención requiere que sea una entidad privada autorizada para la enseñanza y que la actividad sea de transmisión de conocimientos y no meramente recreativa. En ambos casos, la materia debe estar incluida en los planes de estudio del sistema educativo.
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