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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 investment management services provided by partners to their management company are subject to VAT. The DGT ruled that VAT liability depends on whether the relationship is one of professional independence or employment subordination, analysing the means used, remuneration, and responsibility.
Cuestión planteada Sujeción, y en su caso exención, de los servicios prestados a la sociedad por sus socios.
Para determinar si un socio es sujeto pasivo del IVA, se debe analizar caso por caso si actúa con independencia o subordinación. La relación es laboral (no sujeta) si el socio se somete a los criterios organizativos de la sociedad, no tiene una retribución ligada a resultados y la sociedad responde ante terceros. Es actividad profesional (sujeta) si el socio ordena medios propios, asume riesgo económico y responde frente a terceros. En sociedades gestoras de capital riesgo, si la ley limita la actividad a la entidad, los servicios de los socios no estarán sujetos.
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