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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.
The inquirer asks whether invoices received as PDFs via email constitute electronic invoices and how they should be stored. The DGT confirms that they are indeed electronic invoices and that they may be stored exclusively in electronic format, provided that their authenticity, integrity, and legibility are guaranteed.
Cuestión planteada Se plantean las siguientes cuestiones:
Una factura es electrónica si se expide y recibe en formato electrónico, incluyendo las recibidas en PDF por correo o las emitidas en papel y digitalizadas por el proveedor. La autenticidad y la integridad pueden garantizarse mediante controles de gestión que creen una pista de auditoría fiable. La conservación electrónica no exige mantener una copia en papel, independientemente de si el emisor decide conservar la suya en papel.
Partner-attended · reply within 24 business hours
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