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
Emilio de Fuentes
Senior Associate
Iván Escribano
Senior Associate
Oliver Padilla
Senior Associate
Susana Onsurbe
Senior associate
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Adrian Boix
Senior Associate
Ana Paula Basilio
Senior associate
Carla Fandiño
Senior associate
Catarina Rosa
Senior associate
Emilio de Fuentes
Senior Associate
Iván Escribano
Senior Associate
Oliver Padilla
Senior Associate
Susana Onsurbe
Senior associate
News
PUBLICATION
5 days ago
Automotive and Sustainable Mobility No. 31
Summary of legislative and jurisprudential developments relating to the automotive sector.
PUBLICATION
One week ago
Derogations from the principle of supervision in the home Member State in respect of information society services and control over content by means of an algorithm
The Court (Grand Chamber) defines the scope of derogations from the principle of supervision in the home Member State for information society services on grounds of public policy, security and safety, clarifying the distinction between general prohibitions and individualized measures directed at specific providers. It also provides important criteria regarding the liability of digital platforms, holding that control exercised by means of algorithms may preclude the application of the exemption from liability provided for data hosting services.
PUBLICATION
23 Jul, 2026
New regime for giving international effect to judicial sales of ships
UN Convention on the International Effects of Judicial Sales of Ships establishes a mechanism to ensure that judicial sales of ships which confer clean title in the State Party in which they are conducted produce the same effect in other State Parties without bureaucratic obstacles that hinder trade in this sector.
PUBLICATION
22 Jul, 2026
Shipowner and package travel organiser: on whether the limitations of liability under the Athens Convention apply
The matter at issue is whether the shipowner, which provides a passenger transport service as part of package travel organised and sold by a travel wholesaler or retailer, may invoke the limitations of liability specific to maritime transport against the tourist and against the organiser; but, above all, whether the organiser may also invoke them against its client.
PUBLICATION
21 Jul, 2026
Simplification of sustainability reporting and standards for voluntary use by SMEs
Pursuant to Directive (EU) 2026/470 of 24 February (Omnibus I), the Commission has adopted a delegated regulation amending sustainability reporting standards (ESRS) and another that includes sustainability reporting standards for voluntary use by SMEs in the value chain of large undertakings that are subject to mandatory sustainability reporting. The amended European sustainability reporting standards will apply from the 2027 financial year, although large companies may choose to adopt them from the 2026 financial year.