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 Spanish company provides marketing and sales support services to a client in the United Kingdom. The DGT examines whether these services are subject to VAT in Spain due to their effective use within national territory and whether the British client can recover the tax incurred.
Cuestión planteada Si los servicios que va a prestar la consultante a su cliente se encontrarían sujetos al Impuesto sobre el Valor Añadido. En caso afirmativo, si el cliente tendría derecho a la devolución de las cuotas del Impuesto soportadas por dichas prestaciones de servicios.
Los servicios de marketing y auxiliares pueden estar sujetos a IVA en España si se utilizan o explotan efectivamente en territorio español, aunque el destinatario sea una entidad en el Reino Unido. Para determinar la sujeción, se debe verificar si las operaciones relacionadas con el servicio se realizan en España y si existe una relación directa o indirecta con la prestación. En caso de uso parcial, se puede aplicar la norma de forma proporcional. El cliente británico podrá solicitar la devolución del IVA soportado si existe reciprocidad, cumpliendo los requisitos del artículo 119 bis de la Ley 37/1992.
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.