TAX SPAIN - Despacho de abogados Gómez-Acebo y Pombo

Practice area

Tax Spain

Gómez-Acebo & Pombo, together with the ClarkeModet Group, invite you to an exclusive breakfast where we will explore the concept of Tax Lease. Tax Lease is a non-dilutive private financing instrument through which an investor provides non-repayable financing for an R&D project, and obtains, in return, the tax credits generated in the project to reduce the corporate income tax liability (42% tax deduction for R&D&I and a negative taxable base). In turn, the research company receives from 25% financing of the amount of the certified project.

“Gómez-Acebo & Pombo provides solutions according to the needs of the clients.”

Chambers & Partners Europe

Our experts in tax law provide specialist advice both on tax law and accounting law.

Cross-sectoral services

Advice and defence before the Inspectorate in investigation proceedings and verification of the tax situation of taxpayers.
Advice and defence before the Tax Collection bodies in proceedings for the collection of tax debts.
Legal advice on and counsel in administrative appeals, tax appeals and applications for judicial review to any court (including the CJEU).
Proceedings to claim an authority’s liability for tax-related actions that have harmed taxpayers.

Preparation of tax due diligence reports from both a seller’s and a buyer’s point of view.
Design and implementation of the best tax structure for every transaction.
Advice on all tax aspects of clients’ legal contracts.
Client support in all tax aspects after the execution of the transaction: implementation, restructuring, management of tax compensation, etc.
Tax advice on the implementation of incentives to executives of target companies.

Advice on related transactions, both nationally and internationally.
Preparation of the obligatory documentation.
Review of transfer pricing reports.
Advice and monitoring of inspections and appeals before the Courts.
Negotiation of advance assurance from the tax authorities (‘APA’).

We have a team specialised in providing comprehensive advice on the implementation of Tax Compliance Programmes, from the development of tax compliance management models (e.g., policies, protocols, internal control systems) to advice on their implementation (e.g., training, reporting by the Tax Compliance Body).
Advice on the adaptation of existing Tax Compliance Programmes to the requirements of the UNE 19602 Standard, in order to obtain its certification.

We have a team of professionals specialising in property taxation who provide tax advice on all types of real property transactions (e.g., sale and purchase of companies and real property assets, turnkey contracts, leases, financing, restructurings).
We have a team dedicated to the analysis of the IIVTNU for transfers of large real property portfolios.

Specialisation Groups

Tax advice on the day-to-day of national groups and on the tax planning of corporate restructurings.
Advice on meeting the requirements to access tax benefits available to family businesses (the Inheritance and Gift Tax and the Wealth Tax).
General advice to large estates on their reorganisation for tax optimisation purposes.
Advice to individuals and families who transfer their tax domicile to Spain and non-expatriates, and on compliance with their tax obligations.

We advise our foreign clients on international tax issues for their investments in Spain.
Accompaniment to our national clients in relation to the tax implications of their international transactions.
Extensive experience in the application and interpretation of Double Taxation Avoidance Agreements. In particular, with the adoption of the Multilateral Agreement.
Review of our clients’ international structures in the light of the new paradigm presented by the BEPS (Base Erosion and Profit Shifting) plan.
Solid experience in tax proceedings applying European Union legislation and the impact of the CJEU case law.

Advice on a day-to-day basis to companies and other corporate entities.
Mergers, acquisitions and restructurings and their inclusion in tax schemes.
Tax aspects of operations (capital market transactions, financing operations, etc.)
Tax due diligences.

Advice on Value Added Tax.
Advice on Transfer Tax.

Advice on Customs and Excise Duties.

Advice on local taxes, with high specialisation in relation to the Urban Land Appreciation Tax (‘IIVTNU’), Business Activity Tax (‘IAE’), Constructions, Installations and Building Works Tax (‘ICIO’) and Property Tax (‘IBI’).
Assistance in local tax inspections.
Claims and appeals related to municipal bylaws and local taxation in general. In particular, we have a team specialised in the IIVTNU for large real property portfolios.
Review and study of cadastral values and presentations of values for IBI purposes.

Advice on the analysis of the impact of new tax figures such as the Tax on Financial Transactions or the Tax on Certain Digital Taxes (monitoring of the work of the OECD).

Advice on environmental taxation.
Regional taxation.

Consolidated corporate income tax, with special analysis of the adjustments for intragroup transactions and the consolidated figures required in the tax group return.
VAT groups.

Analysis and interpretation of the operations carried out by the company, seeking the best representation in the Autonomous Regions.
Advice on business combinations (mergers, divisions, transfers of all assets and liabilities, etc.).
Tax impacts related to the application of accounting rules.
Analysis of accounting rules applied to specific business sectors (construction, dealers, credit institutions, etc.).
Advice to listed groups on the application of international accounting standards (IFRS-NIC).

Areas

Accounting

Meet the team

Enrique Ortega

Partner

eortega@ga-p.com

Accounting, Tax, TAX PORTUGAL, TAX SPAIN

Madrid, (+34) 91 582 91 00

Enrique Ortega

Partner

eortega@ga-p.com

Accounting, Tax, TAX PORTUGAL, TAX SPAIN

Madrid, (+34) 91 582 91 00

Javier Vinuesa

Partner

jvinuesa@ga-p.com

Tax, TAX PORTUGAL, TAX SPAIN

Madrid, (+34) 91 582 91 00

Mariana Díaz-Moro

Partner

mdiazmoro@ga-p.com

Accounting, Tax, TAX PORTUGAL, TAX SPAIN

Madrid, (+34) 91 582 91 00

Ángel Vaíllo

Partner

availlo@ga-p.com

Tax, TAX PORTUGAL, TAX SPAIN

Valencia, (+34) 96 351 38 35

Eduardo Martínez-Matosas

Partner

ematosas@ga-p.com

Tax, TAX PORTUGAL, TAX SPAIN

Barcelona, (+34) 93 415 74 00

Guadalupe Díaz-Súnico

Partner

gdiazsunico@ga-p.com

Tax, TAX PORTUGAL, TAX SPAIN

Barcelona, (+34) 93 415 74 00

Nuno de Oliveira Garcia

Partner

ngarcia@ga-p.com

Tax, TAX PORTUGAL, TAX SPAIN

Lisbon, (+351) 21 340 86 00

Javier Vinuesa

Partner

jvinuesa@ga-p.com

Tax, TAX PORTUGAL, TAX SPAIN

Madrid, (+34) 91 582 91 00

Mariana Díaz-Moro

Partner

mdiazmoro@ga-p.com

Accounting, Tax, TAX PORTUGAL, TAX SPAIN

Madrid, (+34) 91 582 91 00

Ángel Vaíllo

Partner

availlo@ga-p.com

Tax, TAX PORTUGAL, TAX SPAIN

Valencia, (+34) 96 351 38 35

Eduardo Martínez-Matosas

Partner

ematosas@ga-p.com

Tax, TAX PORTUGAL, TAX SPAIN

Barcelona, (+34) 93 415 74 00

Guadalupe Díaz-Súnico

Partner

gdiazsunico@ga-p.com

Tax, TAX PORTUGAL, TAX SPAIN

Barcelona, (+34) 93 415 74 00

Nuno de Oliveira Garcia

Partner

ngarcia@ga-p.com

Tax, TAX PORTUGAL, TAX SPAIN

Lisbon, (+351) 21 340 86 00

Aitor Soloeta

Counsel

asoloeta@ga-p.com

Tax, TAX PORTUGAL, TAX SPAIN

Bilbao, (+34) 94 415 70 15

Pilar Álvarez

Academic Counsel

palvarez@ga-p.com

Madrid, (+34) 91 582 91 00

Diego Martín-Abril

Counsel

dmartinabril@ga-p.com

Tax, TAX PORTUGAL, TAX SPAIN

Madrid, (+34) 91 582 91 00

Núria Vila

Counsel

nvila@ga-p.com

Tax, TAX PORTUGAL, TAX SPAIN

Barcelona, (+34) 93 415 74 00

Remedios García

Counsel

rgarcia@ga-p.com

Sustainability, Tax, TAX PORTUGAL, TAX SPAIN

Madrid, (+34) 91 582 91 00

Blanca Vicens

Consultant

bvicens@ga-p.com

Tax, TAX PORTUGAL, TAX SPAIN

Barcelona, (+34) 93 415 74 00

Luis Villar

Consultant

lvillar@ga-p.com

Tax, TAX PORTUGAL, TAX SPAIN

Valencia, (+34) 96 351 38 35

Adrian Boix

Senior Associate

aboix@ga-p.com

Tax, TAX PORTUGAL, TAX SPAIN

Valencia, (+34) 96 351 38 35

Ana Paula Basilio

Senior associate

apbasilio@ga-p.com

Tax, TAX PORTUGAL, TAX SPAIN

Lisbon, (+351) 21 340 86 00

TAX SPAIN, (+351) 21 340 86 00

Carla Fandiño

Senior associate

cfandino@ga-p.com

Tax, TAX PORTUGAL, TAX SPAIN

Madrid, (+34) 91 582 91 00

Carles Armiño

Associate

carmino@ga-p.com

Barcelona, (+34) 93 415 74 00

Catarina Rosa

Senior associate

catarinarosa@ga-p.com

Tax, TAX PORTUGAL, TAX SPAIN

Lisbon, (+351) 21 340 86 00

Emilio de Fuentes

Senior Associate

edefuentes@ga-p.com

Tax, TAX PORTUGAL, TAX SPAIN

Valencia, (+34) 96 351 38 35

Irene Ación

Associate

iacion@ga-p.com

Valencia, (+34) 96 351 38 35

Iván Escribano

Senior Associate

iescribano@ga-p.com

Tax, TAX PORTUGAL, TAX SPAIN

Madrid, (+34) 91 582 91 00

John Galilea

Associate

jgalilea@ga-p.com

Madrid, (+34) 91 582 91 00

Luis Cuesta

Partner

lcuesta@ga-p.com

Tax, TAX PORTUGAL, TAX SPAIN

Barcelona, (+34) 93 415 74 00

María Rita Nascimento

Associate

mrnascimento@ga-p.com

Lisbon, (+351) 21 340 86 00

Oliver Padilla

Senior Associate

opadilla@ga-p.com

Tax, TAX PORTUGAL, TAX SPAIN

Madrid, (+34) 91 582 91 00

Pablo Soler

Senior Associate

psoler@ga-p.com

Tax, TAX PORTUGAL, TAX SPAIN

Madrid, (+34) 91 582 91 00

Rocío Arias

Counsel

rarias@ga-p.com

Accounting, Tax, TAX PORTUGAL, TAX SPAIN

Madrid, (+34) 91 582 91 00

Saturnina Moreno

Academic Counsel

smoreno@ga-p.com

Madrid, (+34) 91 582 91 00

Susana Onsurbe

Senior associate

sonsurbe@ga-p.com

Tax, TAX PORTUGAL, TAX SPAIN

Valencia, (+34) 96 351 38 35

Javier Gazulla

Partner

jgazulla@ga-p.com

Tax, TAX PORTUGAL, TAX SPAIN

Madrid, (+34) 91 582 91 00

News

NEWS

GA_P advises Venanpri group, parent company of Bellota Herramientas, on the sale of three of its logistics warehouses in the Basque Country

Gómez-Acebo & Pombo has advised Venanpri Group, parent company of Bellota Herramientas, a company specialising in the manufacture of tools for agriculture, construction and industry, on the sale of three of its logistics warehouses in the Basque Country.

¡NEW!

Estíbaliz Aranburu, Carmen García, Paula Zarzalejos, Laura Aguirrebeña

NEWS

GA_P advises IVC Evidensia on the acquisition of ANIMED – Gondomar Veterinary Hospital

Gómez-Acebo & Pombo advised IVC Evidencia, world leader in veterinary care, on the acquisition of ANIMED – Hospital Veterinário de Gondomar, consolidating its presence in the northern region of Portugal.

¡NEW!

Mafalda Barreto, Leonor Rocha, João Bento Cardoso

NEWS

Álvaro Mateo talks about this year’s M&A and private equity forecasts | Capital&Corporate

Recent political and geo-strategic changes could begin to reverse the trend of hyper-regularisation that has been dominating the European market in Corporate and M&A matters.

3 days ago

Álvaro Mateo Sixto

NEWS

GA_P advises Corporación Financiera Alba on the sale of Profand to Lucasiñas

Gómez-Acebo & Pombo has advised Corporación Financiera Alba, an investment company listed on the Continuous Market, on the sale of 23.7% of Profand to Lucasiñas, a holding company, for 127 million euros.

3 days ago

Augusto Piñel, Andrés Castro, Mónica Ojeda

NEWS

Juan Ignacio Romero is part of the panel of experts in charge of analysing the Organic Law 1/2025 | El Confidencial

Due to the judicial backlog in Spain, the new Organic Law 1/2025 will impose mediation in first place for any lawsuit in civil and commercial matters.

4 days ago

Juan Ignacio Romero

PUBLICATION

The notion of ‘pharmacological action’ in the legal concept of medicinal product

A look at the judgment of the Court of Justice in Case C-589/23, Cassella-med and MCM Klosterfrau, ECLI:EU:C:2025:173.

2 days ago

PUBLICATION

A first ranking mortgage does not prevent a creditor from accelerating loan maturity due to debtor insolvency

If the creditor has a secured claim (even if the debt is covered by the “value of the security”, i.e. the claim is in the money), the debtor cannot avoid the effects of the to-term forfeiture by appealing to the existence of that security because the guarantee referred to in Article 1129(1) of the Civil Code (avoiding to-term forfeiture) must then be another additional guarantee.

4 days ago

PUBLICATION

La existencia de una hipoteca de primer rango no impide que el acreedor pueda declarar el vencimiento anticipado del plazo por insolvencia sobrevenida del deudor

Si el acreedor goza de una garantía real para la seguridad de su crédito (incluso si la deuda está cubierta por el «valor de la garantía», es decir, que el crédito está in the money), el deudor no puede evitar los efectos de la pérdida del plazo apelando a la existencia de aquella garantía real porque la garantía a que se refiere el artículo 1129.1.º del Código Civil (evitadora de la pérdida del plazo) deberá ser entonces otra garantía suplementaria.

4 days ago

PUBLICATION

Tax treatment of exemptions under the Public Service of Justice (Efficiency Measures) Act

Here follows a critical analysis of the changes made by the Public Service of Justice (Efficiency Measures) Act to the regulation of three of the exemptions provided for in Article 7 of the Personal Income Tax Act that seek to favour the implementation and promotion of non-court appropriate dispute resolution procedures.

21 Mar, 2025

PUBLICATION

Use of environmental claims in advertising: the Iberdrola v. Repsol case

Santander Companies Court No. 2 Judgment no. 12/2025 of 21 February, which is not conclusive, is analysed.

20 Mar, 2025