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 company requested clarification on the applicable VAT rate and how to calculate the taxable base when selling a property without horizontal division that contains both dwellings and commercial premises. The DGT clarifies that the reduced rate applies to parts suitable for residential use and that the taxable base must be apportioned according to the market value of each element.
Cuestión planteada Tipo del Impuesto sobre el Valor Añadido aplicable a dicha entrega. Forma de determinar la base imponible de dicho impuesto. A estos efectos, la consulta propone determinar la parte de la base imponible que tributa a tipo reducido y general en función de los metros cuadrados destinados a viviendas y a locales comerciales respecto de los totales del inmueble.
Las partes del inmueble con cédula de habitabilidad o licencia de primera ocupación tributan al 10% por ser aptas para vivienda, independientemente de su uso posterior. La base imponible de cada parte (viviendas y locales) debe determinarse en proporción a su valor de mercado y no por metros cuadrados. Si se renuncia a la exención de segunda entrega, se aplicará la inversión del sujeto pasivo.
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.