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

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

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

Joaquim Caimoto Duarte clarifies the legal instruments available to the EU to defend and promote its interests | Jornal de Negócios

Joaquim Caimoto Duarte explains which legal instruments the EU can resort to following the entry into force of the tariffs imposed by the US Administration.

¡NEW!

Joaquim Caimoto

NEWS

Miguel Lamo de Espinosa anticipates an increase in Restructuring in the mid-market | El Confidencial

Miguel Lamo de Espinosa, partner and coordinator of Restructuring and Special Situations, anticipates an increase in restructurings in the mid-market thanks to the positive assessment of the Insolvency Law.

2 days ago

Miguel Lamo de Espinosa

NEWS

Gómez-Acebo & Pombo re-elects Íñigo Erláiz as Managing Partner of the Firm

The General Meeting of Partners of Gómez-Acebo & Pombo has approved the re-election of Íñigo Erláiz as Managing Partner for the period 2025-2027.

2 days ago

Íñigo Erlaiz, Verónica Romaní, Miguel Lamo de Espinosa, Álvaro Mateo Sixto, Mafalda Barreto, Francisco Fita, Ignacio del Fraile, Sofía Martínez-Almeida

NEWS

Nuno de Oliveira Garcia analyses Personal Income Tax deduction for domestic work | Público

Nuno de Oliveira Garcia, head of Tax, explains the new deduction from the Personal Income Tax of taxpayers’ costs for domestic work.

3 days ago

Nuno de Oliveira Garcia

NEWS

GA_P advises Antai Ventures on the creation of the Necta Ventures fund.

Gómez-Acebo & Pombo has advised Antai Ventures, a venture capital firm, on the creation of Necta Ventures, a venture capital fund that aims to reach a size of €100 million.

12 Feb, 2025

Álex Pujol, Luis Cuesta, Andrea Esbrí

PUBLICATION

Non-renewal notice sent to residential tenant by property managers

A topical problem linked to the globalisation of fund property owners and in-situ property managers.

3 days ago

PUBLICATION

Effects of Pillar II and the new U.S. tax policy on Spanish ETVEs and parent entities

The latest Executive Orders issued by the U.S. President require an analysis of the Pillar II effects on Spanish ETVEs and parent entities that are part of U.S. MNE groups.

3 days ago

PUBLICATION

Appropriate Dispute Resolution (ADR) in the Public Service of Justice (Efficiency Measures) Act and its effects on limitation periods for civil actions

A few thoughts on Articles 7 through 10 of the Public Service of Justice (Efficiency Measures) Act 1/2025 of 2 January.

6 days ago

PUBLICATION

The concept of transferable securities and the exclusion of municipalities as qualified investors for the purposes of prospectus publications: CJEU judgment of 9 January 2025

In this judgment, the CJEU considers that shares whose transfer is subject to approval by the board of directors can be considered transferable securities for the purposes of the European prospectus legislation and MiFID.

11 Feb, 2025

PUBLICATION

New obligation to make health data available to third parties: issues with protected data

This paper explores the new obligation to make health data available to third parties in light of the Regulation of the European Parliament and of the Council on the European Health Data Space.

07 Feb, 2025