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 sports federation asks whether its new management activity for a major race can constitute a VAT differentiated sector. The DGT explains that this is possible if specific classification and deduction percentage differences are met.
Cuestión planteada Si esta nueva actividad relacionada con la gestión del gran premio deportivo puede constituir un sector diferenciado de actividad a efectos del Impuesto sobre el Valor Añadido. En su caso, deducibilidad de las cuotas del Impuesto soportadas en la adquisición de bienes y servicios afectos exclusivamente a dicho sector diferenciado y los afectos a ambos sectores. En particular, posibilidad de aplicar la regla de la prorrata especial en dicho sector diferenciado.
Para establecer sectores diferenciados, las actividades deben pertenecer a grupos diferentes de la CNAE (desglose de tres dígitos) y sus porcentajes de deducción deben diferir en más de 50 puntos porcentuales. Si se cumplen ambos requisitos, se debe aplicar el régimen de deducciones y la prorrata de forma separada para cada sector. En caso de bienes o servicios de uso común, se aplicará lo dispuesto en el artículo 104 de la Ley del IVA.
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.