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 Spanish company has requested clarification on whether fees for IT audits conducted for a Brazilian entity should be taxed as royalties or business profits. The Directorate General for Taxes (DGT) indicates that, according to the interpretation agreement between both countries, technical services are included within the concept of royalties.
Cuestión planteada 1. Calificación de los servicios prestados por la consultante a la no residente según el Convenio hispano brasileño. En concreto, si se trata de cánones o beneficios empresariales. Si, en atención a la claúsula de nación más favorecida de este Convenio podría tener la consideración de canon, entendiendo que este término comprende las prestaciones de servicios y la asistencia técnica "por informaciones relativas a experiencias de orden industrial, comercial o científico".
Los servicios técnicos o de asistencia técnica se incluyen en el concepto de canon, independientemente de si hay transferencia de tecnología. El servicio de auditoría informática parece ser un servicio técnico sujeto a la retención de cánones, salvo que se trate de servicios profesionales relacionados con la calificación técnica de personas. Debido a la cláusula de nación más favorecida y la normativa brasileña, se aplicará una retención máxima del 10%. Para evitar la doble imposición en España, se considerará que dichos cánones han tributado en Brasil al 25%.
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.