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 professional body inquired whether electronic prescription support and management services billed to pharmacies should be included in the VAT prorata calculation. The DGT responds that, as these are taxable and non-exempt operations, they must be included both in the numerator and denominator of the prorata.
Cuestión planteada Si los referidos servicios facturados por el consultante a los titulares de farmacia deben incluirse a efectos del cálculo de la prorrata del Impuesto sobre el Valor Añadido. En caso afirmativo, procedimiento para rectificar las cuotas soportadas deducibles del Impuesto de los períodos anteriores no prescritos en los que no se hubiesen incluido en dicho cálculo.
Las prestaciones de servicios de gestión de receta electrónica, al ser operaciones sujetas y no exentas, originan derecho a la deducción. Por tanto, dichos importes deben incluirse en el numerador y en el denominador para el cálculo de la prorrata general. En caso de error en periodos no prescritos, se pueden rectificar las deducciones practicadas por defecto siempre que no hayan transcurrido cuatro años desde el devengo.
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.