Practice area
Tax Spain
“Gómez-Acebo & Pombo provides solutions according to the needs of the clients.”
Chambers & Partners Europe
Meet the team
Adrian Boix
Senior Associate
Ana Paula Basilio
Senior associate
Carla Fandiño
Senior associate
Catarina Rosa
Senior associate
Emilio de Fuentes
Senior Associate
Iván Escribano
Senior Associate
Oliver Padilla
Senior Associate
Susana Onsurbe
Senior associate
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Adrian Boix
Senior Associate
Ana Paula Basilio
Senior associate
Carla Fandiño
Senior associate
Catarina Rosa
Senior associate
Emilio de Fuentes
Senior Associate
Iván Escribano
Senior Associate
Oliver Padilla
Senior Associate
Susana Onsurbe
Senior associate
News
¡NEW! 
PUBLICATION
¡NEW!
Sustainable commute plans: a new obligation for some companies
Companies with more than 200 employees or 100 per shift must have a sustainable mobility plan as part of their collective bargaining, the aim of which is to rationalise journeys
to the place where employees, customers, suppliers and visitors carry out their activities.
¡NEW! 
PUBLICATION
19 Dec, 2025
Requirements for lawful descriptive use of a third-party trade mark with reputation
In Judgment 1505/2025, the Supreme Court analyses the use of the term ‘Donut’ by a competitor that markets ring-shaped pastry under another trade mark. Although previous instances considered the use to be merely descriptive, the Supreme Court rejects this on the grounds that it is a reputed trade mark, which triggers enhanced protection. This protection requires avoiding any unfair use of the prestige or distinctive character of the trade mark. The court concludes that the use made was not fair and may involve parasitism and dilution.
19 Dec, 2025
PUBLICATION
18 Dec, 2025
Highlights of the OECD Model Tax Convention on Income and on Capital update
The new update to the OECD Model Tax Convention on Income and on Capital incorporates regulatory adjustments, interpretative clarifications and additional criteria in response to recent developments in international taxation. It addresses relevant issues relating, among other things, cross-border teleworking, the exploration and exploitation of natural resources, transfer pricing aspects of financial transactions or information received through exchange of information.
18 Dec, 2025
PUBLICATION
18 Dec, 2025
Prepared for the 2026 Mobile World Congress?
The protocol, agreed jointly by the Courts of Barcelona and Alicante, provides for priority handling of applications for pre-trial examination and fact-finding orders, as well as applications for interim measures —with or without a hearing— in matters relating to patents and technological innovations, industrial designs, trademarks and copyright, as well as antitrust, unfair competition and unlawful advertising, when linked to products or presentation, display, promotion, offering or sale activities connected to MWC 2026.
18 Dec, 2025
PUBLICATION
17 Dec, 2025
New audit actions linked to advanced cooperation mechanisms in tax matters: special reference to ‘joint audits’
Recently, the Tax Agency’s departments have been altered in order to, among other things, adapt their roles and responsibilities to new forms of tax-related administrative cooperation —covered by Council Directive (EU) 2021/514 (DAC7) and transposed into the Taxation Act —. Among these, we highlight in this commentary the importance of joint audits, recalling their main characteristics and analysing some of the problems that their implementation may pose
17 Dec, 2025