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 vehicle dealership has enquired whether it can claim non-liability for the Special Tax on Certain Means of Transport regarding N1 and mixed vehicles. The DGT has ruled that this is possible, provided that all legal requirements are met and the vehicles are significantly used for economic activity.
Cuestión planteada Posibilidad de solicitar la no sujeción o la exención del Impuesto Especial sobre Determinados Medios de Transporte a la matriculación de vehículos mixtos o vehículos N1 adquiridos para afectarlos a su actividad económica.
La primera matriculación definitiva en España de vehículos N1 y vehículos mixtos adaptables no está sujeta al impuesto si se cumplen los requisitos de la Ley 38/1992. Para los vehículos N1 y mixtos, la afectación significativa a la actividad económica se presume cuando el sujeto pasivo tiene derecho a deducirse al menos el 50% del IVA soportado. Si se transmiten los vehículos antes de cuatro años, no habrá autoliquidación si tras la transmisión se mantienen los requisitos de no sujeción. El envío definitivo fuera del territorio de aplicación del impuesto no genera el devengo del impuesto.
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.