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 software company has requested a ruling regarding VAT liability and the obligation to report via Form 349 for transport services provided by its clients to recipients in other EU countries. The Directorate-General for Taxes (DGT) has ruled that, as the recipients are established in other Member States, the place of supply is not Spain and therefore no VAT is due.
Cuestión planteada La consultante plantea, la sujeción al Impuesto sobre el Valor Añadido de las siguientes operaciones efectuadas uno de sus clientes, así como la obligación de información de las mismas a través del modelo 349:
Los servicios de transporte de mercancías realizados a un empresario o profesional que tiene su sede de actividad económica o establecimiento permanente en otro Estado miembro de la Unión Europea se entienden realizados en dicho Estado. Por tanto, si el destinatario está establecido en otro Estado miembro, la operación no se entiende realizada en el territorio de aplicación del IVA español y no está sujeta al impuesto. Para considerar al cliente como empresario, el prestador puede basarse en la comunicación de su NIF-IVA y la confirmación de su validez.
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.