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

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

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

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

Iván Escribano

Senior Associate

iescribano@ga-p.com

Tax, TAX PORTUGAL, TAX SPAIN

Madrid

(+34) 91 582 91 00

Luis Cuesta

Partner

lcuesta@ga-p.com

Tax, TAX PORTUGAL, TAX SPAIN

Barcelona

(+34) 93 415 74 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

Susana Onsurbe

Senior associate

sonsurbe@ga-p.com

Tax, TAX PORTUGAL, TAX SPAIN

Valencia

(+34) 96 351 38 35

News

NEWS

Gómez-Acebo & Pombo advises Hayfin on the €305m financing for Condis

Gómez-Acebo & Pombo ha asesorado a Hayfin en la financiación otorgada a Condis Supermercats, cadena de supermercados participada por Portobello y su equipo directivo.

One week ago

Rocío Arias, Marta Portuondo, Jorge Martín, Irene Medina, Álvaro Sáinz

NEWS

Nuno Oliveira Garcia analyses new Tax Authority rules for the valuation of wind and solar farms | Jornal de Negócios

Nuno Oliveira Garcia destaca que a nova orientação da Autoridade Tributária para a avaliação de parques eólicos e centrais solares representa uma mudança relevante na interpretação do conceito de “prédio” para efeitos de IMI, passando a considerar os centros eletroprodutores renováveis como uma universalidade de bens com valor económico próprio.

19 Aug, 2026

Nuno de Oliveira Garcia

NEWS

Gómez-Acebo & Pombo advises Fire Ventures on its launch and registration with the CNMV

GA_P is advising on the structuring and registration with the CNMV of Fire Ventures, a European venture capital fund focused on consolidating the fire protection industry.

05 Aug, 2026

Andrea Esbrí, Luis Cuesta, Sergio Gómez, María Granados

NEWS

GA_P is advising Axon Partners and the other Deudafix partners on the sale of a majority stake to Alantra

Gómez-Acebo & Pombo is advising Axon Partners and the other shareholders of Deudafix on the sale of a majority stake in the Spanish fintech company to Alantra.

04 Aug, 2026

Pablo Fernández Cortijo, Jorge Martín, Luis Nicolás Pinedo

NEWS

Gómez-Acebo & Pombo ranks among the best pro bono initiatives at the 11th Expansión Jurídico Awards | Expansión

Gómez-Acebo & Pombo y la Fundación Fernando Pombo, entre las iniciativas finalistas de la categoría de Mejor Iniciativa Pro Bono de los XI Premios Expansión Jurídico

29 Jul, 2026

PUBLICATION

Sale of essential assets without shareholder approval and the enforceability of such violation against third parties

The Supreme Court (Judgment no. 881/2026 of 9 June) has held that Article 234(2) of the Companies Act is applicable by analogy in a case where a company director disposed of essential company assets without the required authorisation from the shareholders in general meeting (Art. 160‌‌(f) of the Companies Act).

¡NEW!

PUBLICATION

Emails sent by a company to its staff during collective bargaining do not always violate freedom of association

Emails sent by a company to its staff during a negotiation process do not, in and of themselves, constitute anti-union interference or unlawful pressure, provided they fall within the scope of the company’s freedom of expression and the legitimate defence of its business interests.

5 days ago

PUBLICATION

Public consultation now open on the Royal Decree regulating the requirements for energy sustainability, environmental sustainability, digital resilience and digital sovereignty applicable to data centres

5 days ago

PUBLICATION

Agreement offsetting leasehold improvements against future commercial lease payments: third-party purchaser takes the stage

Is a set-off agreement enforceable against a purchaser seeking to collect new lease payments? Although the answer is not clear-cut, ultimately the lessee will not leave without compensation for the improvements

5 days ago

PUBLICATION

Automotive and Sustainable Mobility No. 31

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

31 Jul, 2026