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 query was made regarding the VAT and Personal Income Tax (IRPF) treatment of establishing surface rights and the treatment of various guarantees. The DGT determines that the operation is subject to VAT as a provision of services and the payments received are classified as income from real estate capital.
Cuestión planteada Se cuestiona la tributación a efectos del Impuesto sobre el Valor Añadido y el Impuesto sobre la Renta de las Personas Físicas de la constitución del derecho de superficie y devengo, así como sujeción al Impuesto del resto de importes satisfechos por la superficiaria en concepto de "garantías".
La constitución de un derecho de superficie está sujeta a IVA por ser una prestación de servicios de uso o disfrute de bienes. El devengo se produce cuando resulte exigible cada parte del precio (cánones). Las fianzas con carácter indemnizatorio no están sujetas a IVA, pero la concesión de un derecho de opción es una prestación de servicios independiente sujeta al impuesto. En IRPF, los cánones recibidos son rendimientos del capital inmobiliario.
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.