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 natural person selling mobile phones under the equivalence surcharge regime seeks clarification on their obligations regarding the reverse charge mechanism. The DGT clarifies that they must file non-periodic returns and notify their status as a reseller.
Cuestión planteada Se cuestiona por las obligaciones formales a las que va a estar sometida la consultante en relación con el supuesto de inversión del sujeto pasivo previsto en el artículo 82.Uno.2º, letra g) de la Ley 37/1992, así como las obligaciones formales a las que estaría sometida en caso de ejercer la actividad a través de una sociedad mercantil y las implicaciones en el impuesto, en caso de utilizar dicha forma societaria, de ampliar el objeto social la venta al menor de móviles usados.
Los destinatarios de móviles, consolas, ordenadores portátiles y tabletas bajo inversión del sujeto pasivo deben comunicar su condición de empresarios y de revendedores al proveedor mediante certificado. El consultante, al estar en recargo de equivalencia, debe presentar el modelo 309 para ingresar el IVA y el recargo por dichas adquisiciones. Si operara mediante sociedad mercantil, no aplicaría el recargo de equivalencia y deberá liquidar el impuesto mediante el modelo 303, incluyendo las cuotas por inversión del sujeto pasivo.
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.