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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 risk prevention training company queries VAT applicability and invoicing obligations. The DGT confirms that services are VAT liable if the client is a Spanish entrepreneur and may be exempt if the content is part of an official study programme.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las operaciones consultadas.
Los servicios de formación están sujetos a IVA cuando el destinatario es un empresario o profesional con sede en el territorio de aplicación del impuesto. No estarán sujetos si el destinatario no está establecido en dicho territorio. En caso de estar sujetos, podrán estar exentos si se cumplen dos requisitos: que la actividad sea realizada por una entidad autorizada y que las materias impartidas estén incluidas en algún plan de estudios del sistema educativo según el Ministerio de Educación o la comunidad autónoma correspondiente. Si no se cumplen estos requisitos, se aplicará el tipo general del 21%.
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