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

Gómez-Acebo & Pombo finalist in the Legal 500 Awards 2025

Legal 500 EMEA has announced the shortlisted for the Legal 500 Awards, and we are particularly excited to share that Gómez-Acebo & Pombo has been shortlisted in several categories. This recognition highlights the talent of our team and reinforces the firm’s positioning in the Iberian legal market.

5 days ago

Verónica Romaní, Santiago Garrido de las Heras, Pablo Muelas, Irene Fernández Puyol, Filipa Cotta, Rodrigo López, Carlos Sáiz, Ainara Rentería, Isabela Crespo

NEWS

GA_P advises a syndicate of banks on a sustainable syndicated loan to González Byass

Gómez-Acebo & Pombo has advised a syndicate of banks led by CaixaBank and BBVA on a sustainable syndicated loan of €86 million granted to renowned Spanish wine producer González Byass, aimed at financing its international expansion and investment in brands such as Tío Pepe, Beronia, Presidente, Viñas del Vero and Croft Twist. This transaction marks the first sustainable financing framework applied to the wine sector in Spain.

5 days ago

Paula Zarzalejos, Rafael Espinosa

NEWS

GA_P advises BTR Híspalis on the sale of a residential project in Seville to Blue Coast Capital

Gómez-Acebo & Pombo has advised BTR Híspalis on the sale of an affordable rental housing project located in the Entrenúcleos area, in Dos Hermanas (Seville), through the transfer of a strategic asset comprising 480 residential units to UK-based fund Blue Coast Capital.

6 days ago

Jaime Díaz de Bustamante, Jaime Hidalgo, José Ramón Pérez, Miguel Ángel Melero, Fernando Herrero, Fernando Trigo, Iván Escribano, Marina Carreño

NEWS

Gómez-Acebo & Pombo has been included in the 2025 edition of the IP STARS – Copyright ranking, published by Managing IP, which recognises the world’s most influential professionals in the field of intellectual property.

01 Aug, 2025

Sofía Martínez-Almeida, Isabel Bandín, Mónica Esteve, Rais Amils, Anna Viladás, Mercedes Corbal, Jesús Muñoz-Delgado

NEWS

GA_P advises Intrum on its corporate restructuring

Gómez-Acebo & Pombo has advised Intrum, a leading provider of credit management services in Europe, on the Spanish aspects of the €4.4 billion corporate and financial restructuring.

01 Aug, 2025

Augusto Piñel, Ferran Foix, Álvaro Sáinz, Valentina Rodríguez, Irene Medina

PUBLICATION

Automotive and Sustainable Mobility No. 27

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

6 days ago

PUBLICATION

Absolute prohibitions on pharmacy advertising are contrary to EU law

In its judgment of 19 June 2025 (European Commission v Republic of Poland, C‑200/24, ECLI:EU:C:2025:459), the Court of Justice has held that the introduction by national legislation of a total prohibition on advertising for pharmacies infringes European Union law.

30 Jul, 2025

PUBLICATION

Payment contribution between joint and several co-debtors party to an illegal contract

It is unclear whether this doctrine will endure, but the Supreme Court has ruled that a joint and several co-debtor who pays has a right of recourse for the amount paid, even if the joint and several liability arose from an illegal contract.

29 Jul, 2025

PUBLICATION

Entry into force between Spain and the UK of the Convention on the Recognition and Enforcement of Foreign Judgments in Civil or Commercial Matters (concluded in The Hague on 2 July 2019)

The entry into force of the 2019 Hague Convention paves the way for cooperation between Spain and the UK regarding the enforceability in each other’s territory of judgments handed down in the other State.

29 Jul, 2025

PUBLICATION

The use of personal data to train artificial intelligence systems

The judgment of the Regional High Court (Oberlandesgericht) of Cologne of 23 May 2025 (15 UKl 2/25), in which the German court rejects the application for interim relief prohibiting the defendant from processing personal data published by consumers on Facebook and Instagram for the development and improvement of artificial intelligence systems, is analysed.

29 Jul, 2025