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 woodworking company asks about the applicable VAT rate for its renovation, repair, construction and rehabilitation works, as well as the passive taxpayer's investment requirements. The DGT clarifies the conditions for the reduced 10% rate and the passive taxpayer's investment in building works.
Cuestión planteada Tipo impositivo de aplicación previsto en la Ley 37/1992 del Impuesto sobre Valor añadido correspondiente a las ejecuciones de obra de renovación y reparación realizadas por el consultante. Acreditación de los requisitos para la aplicación del tipo impositivo del 10 por ciento. Posibilidad de la inversión del sujeto pasivo.
El tipo del 10% procede en construcciones o rehabilitaciones destinadas principalmente a viviendas (al menos 50% de superficie) mediante contrato directo entre promotor y contratista. En obras de renovación y reparación, el tipo del 10% exige que el destinatario sea un particular o comunidad de propietarios, que la edificación tenga más de dos años y que el coste de materiales no supere el 40% de la base imponible. La inversión del sujeto pasivo aplica cuando el destinatario es empresario o profesional en obras de construcción o rehabilitación.
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.