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
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
Load more


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
PUBLICATION
¡NEW!
Prohibition of arbitration in the single energy market
The Agreement on the interpretation and application of the Energy Charter Treaty gives the force and effect of law to the case law of the Court of Justice of the European Union, according to which Article 26 of the Energy Charter Treaty does not and could not apply as a legal basis for intra-EU arbitration proceedings as a mechanism for the settlement of disputes between a contracting State and an investor of another contracting State.
PUBLICATION
¡NEW!
Pharma & Healthcare No. 45
The newsletter covers the main developments in Pharma & Healthcare legislation and case law.
PUBLICATION
6 days ago
The Unified Patent Court grants interim relief regarding a European patent validated in Spain: critical considerations
The Decision of the Hamburg Local Division of the Court of First Instance of the Unified Patent Court dated 14 August 2025 grants interim relief because it claims jurisdiction to hear the substance of the matter (both the infringement of the unitary patent in the States party to the UPC Agreement and the Spanish validation of the European patent on which the unitary patent is based). To this end, the court offers a series of observations on its international jurisdiction, not all of which are accurate.
PUBLICATION
15 Sep, 2025
The Unified Patent Court takes jurisdiction to hear a claim concerning the infringement of the UK national part of a European patent, even when the validity of the patent is being disputed
In a decision dated 18 July 2025, the Mannheim Division of the Court of First Instance of the Unified Patent Court took jurisdiction to hear a claim filed against three companies domiciled in Germany for infringement of a classic European patent with effect in Germany and the United Kingdom. The court’s jurisdiction to hear the infringement of the UK national part of European patents is not affected by the fact that the validity of the patent is disputed by the defendants. However, this conclusion does not apply to Spanish national parts of European patents.
PUBLICATION
02 Sep, 2025
Property Transfer Tax in assignment of promissory contracts to sell real estate in Portugal
This article analyses situations which, although they do not involve the transfer of property ownership, are legally treated as equivalent to a sale and are subject to Transfer Tax in Portugal.