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
Iván Escribano
Senior Associate
Oliver Padilla
Senior Associate
Pablo Soler
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
Iván Escribano
Senior Associate
Oliver Padilla
Senior Associate
Pablo Soler
Senior Associate
Susana Onsurbe
Senior associate
News
¡NEW! 
PUBLICATION
¡NEW!
Beneficial owner requirement not applicable to the non-resident income tax exemption of interest payments to EU residents
Contrary to the stance taken by the Audiencia Nacional, the Valencia High Court of Justice takes the view that the exemption of interest payments to European Union residents should be applied in accordance with the terms that the national legislature has chosen to keep, without the additional requirements of Directive 2003/49/EC. If abusive practices are found to exist, tax regularisation must be carried out by resorting to one of the general anti-abuse clauses provided for in the Taxation Act.
¡NEW! 
PUBLICATION
5 days ago
Payment service providers’ rectification of unauthorised or incorrectly executed payment transactions: user obligations
The Court of Justice of the European Union (Fourth Chamber), in its judgment of 1 August 2025, case C-665/23, IL v. Veracash SAS, concludes that a payer is deprived of the right to reimbursement of the amount of an unauthorised transaction if he or she delayed in notifying his or her payment service provider of the unauthorised payment transaction, even though he or she did so within 13 months from the debit date. This interpretation of the Payment Services Directive is applicable in Spain (Art. 43 RDL 19/2018) and appears to be retained in the future Regulation on payment services.
5 days ago
PUBLICATION
6 days ago
How does a right to purchase or repurchase operate in relation to an insolvent estate?
For the first time in the Supreme Court: purchase rights in insolvency proceedings.
6 days ago
PUBLICATION
01 Oct, 2025
Contractual termination by mutual abandonment not claimed by any party?
The risks of applying the doctrine according to which a contract is deemed withdrawn from if neither party to the same appears to want it. Not only is this solution likely to be inconsistent with the parties’ claims, but it also wrongly rules out other civil law options the parties could pursue upon dismissal of the action for declaration of termination.
01 Oct, 2025
PUBLICATION
30 Sep, 2025
Court of Justice rules that lower courts may disregard decisions of higher courts that violate independence and impartiality
The Court of Justice ruling of 4 September 2025 (C-225/22) has declared that national courts may set aside decisions of higher courts that do not comply with the requirements of independence and impartiality derived from Article 19(1) of the Treaty on European Union and Article 47 of the Charter of Fundamental Rights of the European Union.
30 Sep, 2025