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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.
The inquirer asks about using notices in the Official State Gazette (BOE) for notifications. The DGT clarifies that notification by appearance is possible when the interested party cannot be notified due to reasons not attributable to the Administration after two failed attempts.
Cuestión planteada
La notificación por comparecencia mediante anuncios en el BOE procede cuando no sea posible efectuar la notificación al interesado o su representante por causas no imputables a la Administración, tras al menos dos intentos en el domicilio fiscal. La Administración tributaria gestora es la que debe valorar en cada caso concreto cuándo se debe acudir a este procedimiento. Si el destinatario no comparece en el plazo de 15 días naturales tras la publicación, la notificación se entenderá producida.
Partner-attended · reply within 24 business hours
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