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.
The consultant asks whether independently refactoring port charges (T-0, T-1 and TRD) alongside other services constitutes a change in treatment and from when it applies. The DGT confirms that there is a change in treatment and that such refactoring is subject to VAT.
Cuestión planteada Aclaración de la contestación vinculante de 28 de enero de 20126, consulta V0158-26. En particular, si el criterio contenido en la misma relativo a la sujeción y no exención del Impuesto sobre el Valor Añadido de la refacturación independiente de las tasas o tarifas objeto de consulta supone un cambio de criterio y, en su caso, si produce efectos desde la fecha de la emisión de la referida contestación.
La refacturación de las tasas T-0, T-1 y la tarifa TRD de manera independiente, sin prestar otros servicios o bienes, no está amparada por la exención del artículo 22.Siete de la Ley 37/1992. Este supuesto constituye un cambio de criterio respecto a la práctica anterior. El nuevo criterio es vinculante para la Administración desde la fecha en que se produjo el cambio en la consulta V0158-26, respetando el principio de confianza legítima.
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.