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
Catarina Rosa
Senior associate
Iván Escribano
Senior Associate
Luis Cuesta
Senior Associate
Oliver Padilla
Senior Associate
Susana Onsurbe
Senior associate
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Adrian Boix
Senior Associate
Ana Paula Basilio
Senior associate
Catarina Rosa
Senior associate
Iván Escribano
Senior Associate
Luis Cuesta
Senior Associate
Oliver Padilla
Senior Associate
Susana Onsurbe
Senior associate
News
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
PUBLICATION
Pharma & Healthcare No. 41
The newsletter covers the main developments in Pharma & Healthcare legislation and case law.
26 Nov, 2024
PUBLICATION
Farma & Salud N.º 41
Se recogen las principales novedades legislativas y jurisprudenciales en el sector de Farma & Salud.
21 Nov, 2024