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 window manufacturing company inquired whether certain documents prove the effective transport of its products to Portugal for VAT exemption purposes. The DGT explained that, although specific presumptions exist under EU Regulations, transport can be proven by any means admissible in law, even if the documents cited by the company do not trigger automatic presumptions.
Cuestión planteada Si los documentos descritos en el escrito de consulta hacen prueba suficiente del transporte efectivo de las ventanas a Portugal de acuerdo con el artículo 25 de la Ley 37/1992 así como el artículo 45 bis del Reglamento (UE) 282/2011 del Consejo.
La acreditación del transporte efectivo puede realizarse por cualquier medio de prueba admitido en derecho, bajo el principio de valoración libre y conjunta. No obstante, desde el 1 de enero de 2020, el Reglamento (UE) 282/2011 establece presunciones iuris tantum si el vendedor posee ciertos documentos específicos extendidos por partes independientes. Los documentos mencionados por la consultante (órdenes de pedido, facturas, justificantes de peajes o geolocalización) no están incluidos en el listado del Reglamento para activar dichas presunciones, aunque pueden servir como elementos de prueba.
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.