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.
An entity queried whether the payment to acquire a right to collect debt on behalf of a third party is subject to VAT, and whether the management of gas facilities is subject to ITPAJD. The DGT ruled that the payment is not subject to VAT as there is no act of consumption, and that facility management is not subject to ITPAJD provided there is no transfer of assets or management powers over public services.
Cuestión planteada Tributación de las referidas operaciones en el ámbito del IVA y del ITPAJD.
El pago realizado por una entidad en nombre de un tercero para adquirir un derecho de cobro no está sujeto al IVA al no existir un acto de consumo ni una prestación de servicios a título oneroso para la consultante. La constitución de dicho derecho de cobro se considera una prestación de servicios sujeta pero exenta de IVA. Por otro lado, la asignación de la administración de instalaciones de gas no está sujeta al ITPAJD si no se produce un desplazamiento patrimonial a favor del particular ni se otorgan facultades de gestión de servicios públicos o uso privativo de bienes de dominio público.
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.