Value Added Tax

Legal services

  • Tax procedures on data verification and VAT audits
  • Arguing appeal before national and EU bodies and courts
  • Claims of undue income for VAT paid in excess
  • Design and submission of binding rulings related to VAT structures and regimes as well as for tariff classification in order to ascertain the VAT rate
  • Established and non-established VAT refunds

Risk management

  • Preventive and corrective audits in relation to VAT and Canary Islands VAT (IGIC)
  • Diagnosis of compliance for VAT and IGIC
  • Identification of risks and key controls for VAT and IGIC
  • Design and implementation of control procedures, aligned with both best practices and domestic and international regulations
  • Traceability reviews of the documentation and the Immediate VAT system (SII)
  • Reconciliation of VAT/IGIC declarations along with their balances
  • Analysis of the debt registered; assessment of the different possibilities of recovery and assistance in the procedure


  • Granting and maintenance of VAT warehouse
  • Granting and maintenance of VAT deferment
  • Granting and maintenance of REF Warehouse in the Canary Islands

Analytical and Strategic consulting

  • Place of the supply of goods and supply of services for VAT purposes
  • Implication for VAT purposes of supply chain sales, of goods and services, in both domestic and international transactions
  • Incoterms for VAT purposes
  • Permanent Establishments and Logistics Services for VAT purposes: risks and solutions
  • Transfer pricing policy and VAT effects
  • Special regime for VAT groups
  • VAT treatment on leasing/renting, marketing and discounts
  • Invoicing and electronic invoicing
  • Redesign (optimization) of VAT regimes, exemptions and reductions
  • IGIC treatment on diverse transactions and their related obligations