Advice is given either as a one-off matter or on a continuing basis under a retainer. The scope and fee are agreed in writing before work starts.
What it includes
- Handling of tax requirements, checks and inspections
- Reconsideration appeals and economic-administrative claims (arts. 223 and 235 LGT)
- Deferral and instalment of tax debts (art. 65 LGT)
- Voluntary regularisation and analysis of surcharges for late returns (art. 27 LGT)
- VAT, including the reduction of the taxable base for bad debts (art. 80 LIVA)
- Corporate tax and related-party transactions with shareholders and directors (art. 18 LIS)
See also the legal retainer for businesses and the legal retainer for freelancers.