TAX SPAIN - Despacho de abogados Gómez-Acebo y Pombo

Practice area

Tax Spain

“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, Financial Regulatory, Tax, TAX PORTUGAL, TAX SPAIN

Madrid, (+34) 91 582 91 00

Enrique Ortega

Partner

eortega@ga-p.com

Accounting, Financial Regulatory, 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

Ángela Atienza

Associate

aatienza@ga-p.com

Madrid, (+34) 91 582 91 00

Carla Fandiño

Associate

cfandino@ga-p.com

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

Senior Associate

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

Associate

psoler@ga-p.com

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 advised Venture Security Holding on the sale of its majority stake in Dekom AG

Gómez-Acebo & Pombo ha asesorado a Venture Security Holding en la venta de su participación mayoritaria en la sociedad alemana Dekom AG a favor de VR Equitypartner y Süd Beteiligungen.

¡NEW!

Mónica Weimann, Cristina Sánchez Weickgenannt, Paula García, John Galilea

NEWS

Íñigo Erlaiz, Almudena Arpón de Mendívil y Mafalda Barreto in the top 30 lawyers in Spain and top 20 in Portugal | Iberian Lawyer

The latest issue of Iberian Lawyer, the leading monthly digital magazine on the legal and business sector in Spain and Portugal, has named three of our partners as leading figures in the legal landscape in 2024.

5 days ago

Iñigo Erlaiz, Almudena Arpón de Mendívil, Mafalda Barreto

NEWS

José Luis Palma offers an analysis of agri-food sustainability and demographic challenges in the EU. | El Confidencial

On 28 November, two EESC opinions were published in the OJEU, one on a just transition to ensure a sustainable future for the EU’s agri-food systems and the other on the impact of demographics on social Europe.

5 days ago

José Luis Palma

NEWS

GA_P advises Sanitas on its investment in MIMO Biosciences, spin-off of CIMA University of Navarra

The team has been formed by David González, Diana Linage, Laura Roda and Nicolas Otero, partner, counsel and associates of the Corporate team; Mariana Díaz-Moro and Carla Fandiño, partner and associate of the Tax team; Irene Fernández-Puyol and Marta Rey, partner and associate of the Public team; Lourdes Escassi, Carmen Abad, Laura Calva and Ignacio Luis Campos; counsel and associates of the Labour team; Bárbara Sainz de Vicuña and Diego Ibañez; counsel and associate of the IP team; Andrew Ward, partner of the Competition team; Isabel Silva, Joaquín Beltrán and Patricia González de Huelbes, associates of the Banking team.

One week ago

Álvaro Mateo Sixto, Patricia Pérez, Borja Carvajal, Irene Fernández Puyol, Luis Cuesta, Pablo Soler, Silvia Muñoz, Borja González Elejabarrieta

NEWS

Gómez-Acebo & Pombo appoints five new counsels

Gómez-Acebo & Pombo has appointed new counsels of Intellectual Property, Tax and Finance counsels respectively.

05 Dec, 2024

Mercedes Corbal, Bárbara Saínz de Vicuña, Rocío Arias, José Francisco Canalejas, Álvaro Sáinz

PUBLICATION

Invalidity of franchise providing for franchisor price-setting: implications in terms of restitution

The age-old problem of whether Article 1303 or 1306 of the Civil Code applies to contracts in breach of competition law.

4 days ago

PUBLICATION

Automotive and Mobility No. 25

Summary of legislative and case law developments in the automotive sector.

4 days ago

PUBLICATION

A director’s retroactive duty of loyalty to post-debt restructuring shareholder-turned creditors

An interpretation to defend creditors against pre-restructuring conduct of directors.

03 Dec, 2024

PUBLICATION

Audiencia Nacional confirms application of ‘Danish cases’ doctrine to non-resident income tax exemption of interest payments to EU residents

For the Audiencia Nacional, the CJEU’s stance in the Danish cases is automatically applicable to the exemption of interest paid to EU residents, even if the national legislative provision does not expressly refer to beneficial ownership clauses.

28 Nov, 2024

PUBLICATION

Automoción y Movilidad N.º 25

Resumen de novedades legislativas y jurisprudenciales relativas al sector de la Automoción.

28 Nov, 2024