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 query was raised regarding whether monthly fees and additional levies paid by members to a golf course management company are subject to VAT or exempt. The DGT indicates that the exemption depends on whether the management entity qualifies as a social entity and whether the services are directly related to sporting activities.
Cuestión planteada Se plantea por el consultante si las cuotas mensuales que pagan los comuneros a la compañía que explota el campo de golf deben estar gravados con el IVA o bien deben quedar exentas. Igualmente, se cuestiona por las derramas satisfechas por los comuneros para hacer frente a las nuevas inversiones o reparaciones.
Las cuotas mensuales por servicios de mantenimiento y acceso a instalaciones están exentas si la entidad gestora es una entidad privada de carácter social y el servicio se relaciona directamente con la práctica del deporte. Si la gestora no tiene dicha condición, deberá repercutir el IVA al 21%. En cuanto a las derramas, si las percibe la comunidad de bienes, no hay sujeción al impuesto; pero si las percibe la empresa gestora para inversiones o reparaciones, estas no se consideran servicios directamente relacionados con el deporte y estarán sujetas a IVA.
What is published here, applied to a company or a specific case. The first meeting is free.
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, with no hold queues and 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.