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, 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

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

Zuriñe Martínez

Consultant

zmartinez@ga-p.com

Tax, TAX SPAIN

Bilbao, (+34) 94 415 70 15

News

NEWS

GA_P advises Duna House on the gradual acquisition of Donpiso and the creation of a joint venture

Gómez-Acebo & Pombo has advised Duna House, a Hungarian real estate group of reference in Central and Eastern Europe, on the gradual acquisition of Donpiso, a leading real estate network in Spain, and on the creation of a joint venture to roll out in Spain the financial intermediation services of its Credipass brand in cooperation with Donpiso’s clients.

¡NEW!

Daniel Marín, José Manuel Sánchez, Luis Cuesta, Pablo Santos

NEWS

GA_P advises BBVA on financing for Abei Energy’s development of four photovoltaic plants and one wind farm

Gómez-Acebo & Pombo has advised Banco Bilbao Vizcaya Argentaria (BBVA) on providing financing to Abei Energy for the development of four photovoltaic plants, two located in the province of Almería, one in Cádiz, and one in Zamora and a wind farm in Burgos, with a combined capacity of 246 MW.

¡NEW!

Verónica Romaní, Vanessa Armas, José Francisco Canalejas, Íñigo González de Echavarri, Alejandro Toste

NEWS

Javier Vinuesa points out that tax liability derivations continue to rise | El Confidencial

The Tax Authority has stepped up the use of liability derivations despite recent setbacks from the Supreme Court. In 2024, a record high of 40,580 cases was reached—a growth that, according to tax lawyers, will continue to be reflected in the 2025 figures.

2 days ago

Javier Vinuesa

NEWS

Gómez-Acebo & Pombo shortlisted for Employment National Firm of the Year | IEL Awards 2025

Gómez-Acebo & Pombo shortlisted for Employment National Firm of the Year at the International Employment Lawyer Awards 2025, recognising the excellence and leadership of law firms in employment law in Spain.

6 days ago

Ignacio del Fraile, Pablo Santos, Borja González Elejabarrieta, Juan Antonio de Lanzas, Lourdes Escassi, J. Manuel Luis Carrasco, Delia Castaños, Clara Molina, Diego Rizo, Jesús Tallos, Rubén Vidal

NEWS

GA_P advises Pollen Street Capital (FinSolutia) on the acquisition of HipoGes Iberia from KKR

Gómez-Acebo & Pombo has advised Pollen Street Capital, through its portfolio company FinSolutia, an Iberian platform providing technology services for the management of credit and real estate assets, on the acquisition of HipoGes Iberia, the leading platform in the sector in Southern Europe, from the American private equity firm KKR.

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Augusto Piñel, Valentina Rodríguez, Mafalda Barreto, Clara Rivero, Leonor Rocha, Remedios García

PUBLICATION

Current Teleworking Issues

The rediscovery of remote working and teleworking has led to the creation of a new business culture based on collective or individual agreements on the working conditions for this type of employment. This paper analyses the most significant trends in case law over the last year.

¡NEW!

PUBLICATION

Compensation for loss of office ‘under market conditions’ provided for in articles of association

Judgment analyses claim filed by former CEO for non-payment of loss-of-office compensation provided for in articles of association (legal regime preceding the 2014 amendments to the Companies Act).

5 days ago

PUBLICATION

Key changes to the electricity sector introduced by RD 997/2025

“Royal Decree 997/2025, of 5 November, approving urgent measures to strengthen the electricity system, has been published in the Official Journal of Spain on 6 November 2025. It will broadly come into force on the date of its publication”.

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PUBLICATION

Appointment of an independent expert on the fair value of shares: the registrar must only verify whether the conditions for such an appointment are met

In a case involving the appointment of an expert to determine the fair value of shares, requested by minority shareholders in order to exercise their right of exit for non-payment of dividends, the registrar cannot assess whether or not the exercise of this right is appropriate, as his role is limited to verifying whether the conditions for such an appointment are met.

6 days ago

PUBLICATION

Automotive and Sustainable Mobility No. 28

Summary of legislative and jurisprudential developments relating to the automotive sector.

14 Nov, 2025