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 retailer under the equivalence surcharge regime has requested clarification regarding the application of the reverse charge mechanism when purchasing certain technological products. The Directorate General for Taxes (DGT) clarifies that resellers of these goods become taxable persons and must settle both VAT and the equivalence surcharge through a non-periodic tax return.
Question posed: Application of the reverse charge rule provided for in Article 84.one.2.g) of Law 37/1992 and settlement of the equivalence surcharge
Los empresarios o profesionales que se dediquen habitualmente a la reventa de teléfonos móviles, consolas de videojuegos, ordenadores portátiles y tabletas digitales son sujetos pasivos del IVA por inversión del sujeto pasivo. Deben comunicar su condición de revendedor a la Administración mediante declaración censal y acreditarla ante el proveedor con un certificado específico. En las adquisiciones de ordenadores y tabletas bajo este supuesto, el adquirente debe presentar una declaración-liquidación no periódica ingresando tanto el IVA como el recargo de equivalencia.
What is published here, applied to a company or a specific case. The first meeting is free.
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, with no hold queues and 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.