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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 consulting entity provides advisory and wealth management services to clients not established in Spain. The DGT has determined that these services constitute a single supply and that their VAT liability will depend on the status of the recipient and whether the service is actually used within Spanish territory.
Cuestión planteada Sujeción al Impuesto de dichos servicios.
Los servicios de gestión patrimonial se consideran una prestación única si contribuyen a la gestión global del patrimonio del cliente. Si el destinatario es un particular o un empresario no establecido en España, la prestación no está sujeta al IVA. No obstante, si el destinatario es un empresario, se aplicará el criterio de uso efectivo si el servicio se utiliza en la realización de operaciones sujetas al IVA en territorio español.
What is published here, applied to a company or a specific case. The first meeting is free.
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