Value Added Tax

Legal services

  • Tax procedures on data verification and VAT/IGIC and IPSI audits
  • Arguing appeal before national and EU bodies and courts
  • Claims of undue income for VAT/IGIC paid in excess
  • Design and submission of binding rulings related to VAT/IGIC and IPSI structures and regimes as well as for tariff classification to ascertain the related rates (VAT/IGIC/IPSI)
  • VAT refund for non-established operators in the Spanish Mainland and other EU Member States
  • IGIC refund for non-established operators in the Canary Islands and other EU Member States

Risk management

  • Preventive and corrective audits in relation to VAT/IGIC and IPSI
  • Diagnosis of compliance for VAT, IGIC and IPSI
  • Identification of risks and key controls for VAT, IGIC and IPSI
  • 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/IGIC system (SII)
  • Reconciliation of VAT/IGIC declarations along with their balances


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