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Corporate transactions, capital markets and strategic deals.
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Special regimes for individuals and digital assets.
Tax defense and wealth taxes
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Accounting, reporting and outsourced financial management.
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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A consulting lawyer operating within the VAT territory provides legal defence services to clients in the Canary Islands. The DGT has ruled that VAT liability will depend on whether the recipients are acting as businesses or professionals.
Cuestión planteada Sujeción de los servicios descritos al Impuesto sobre el Valor Añadido.
Si los destinatarios en Canarias son empresarios o profesionales, los servicios de abogacía no se entienden realizados en el territorio de aplicación del IVA, aun cuando su explotación efectiva sea en dicho territorio. Si los destinatarios no son empresarios o profesionales, los servicios estarán sujetos al IVA por ser prestados por un profesional con sede en el territorio de aplicación del impuesto.
Partner-attended · reply within 24 business hours
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