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 carpentry company has requested clarification on the VAT rate applicable to window installations in a residential property. The DGT clarifies that, provided the work does not constitute construction or major rehabilitation, the 10% reduced rate for renovation and repair may be applied, subject to specific requirements regarding the recipient and the cost of materials.
Cuestión planteada Aplicabilidad del tipo impositivo reducido del artículo 91.Uno.3.1º, por ser una continuación de la obra de construcción iniciada hacer cuatro años, el tipo impositivo reducido del 90.Uno.2.10º, por ser una obra de renovación o reparación de vivienda, o el tipo impositivo general del artículo 90.Uno.
Para aplicar el tipo reducido del 10% en obras de renovación o reparación (art. 91.Uno.2.10º), el destinatario debe ser una persona física para uso particular o una comunidad de propietarios, y la vivienda debe haber concluido su construcción o rehabilitación al menos dos años antes. Además, el coste de los materiales aportados por el ejecutor no debe exceder el 40% de la base imponible de la operación. Si se supera este límite, se aplicará el tipo general del 21% a la totalidad de la ejecución.
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.