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 hospitality company inquired whether entry to its nightclub featuring DJs should be taxed at 10% or 21% VAT, and who is entitled to a refund in the event of a correction. The DGT ruled that the entry service is subject to 10% VAT as it constitutes a cultural performance, and that the company is not entitled to receive a direct refund of the fees passed on in excess.
Cuestión planteada Si el tipo impositivo aplicable a las operaciones consultadas es del 10 por ciento, aclaración de la contestación vinculante de 31 de octubre de 2023, número V2927-23 sobre la posibilidad de que la consultante pueda percibir directamente la devolución de los ingresos indebidamente efectuados en caso de iniciar un procedimiento de rectificación de autoliquidación conforme al artículo 120.3 de la Ley General Tributaria.
El servicio de acceso a discotecas y salas de baile tributa al tipo reducido del 10% cuando se ofrecen espectáculos culturales en vivo, como la actuación de un disc-jockey. Si el precio de la entrada incluye consumiciones, se debe desglosar la base imponible para aplicar el tipo correspondiente a cada servicio. La empresa que repercute indebidamente el IVA no puede recibir la devolución de los ingresos, ya que el derecho de devolución corresponde a quien soportó la repercusión mediante factura.
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.