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

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

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

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

Iván Escribano

Senior Associate

iescribano@ga-p.com

Tax, TAX PORTUGAL, TAX SPAIN

Madrid

(+34) 91 582 91 00

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

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

Iván Escribano

Senior Associate

iescribano@ga-p.com

Tax, TAX PORTUGAL, TAX SPAIN

Madrid

(+34) 91 582 91 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

Susana Onsurbe

Senior associate

sonsurbe@ga-p.com

Tax, TAX PORTUGAL, TAX SPAIN

Valencia

(+34) 96 351 38 35

Carles Armiño

Associate

carmino@ga-p.com

Barcelona

Irene Ación

Associate

iacion@ga-p.com

Valencia

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

Javier Vinuesa

Partner

jvinuesa@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

Mariana Díaz-Moro

Partner

mdiazmoro@ga-p.com

Accounting, Tax, TAX PORTUGAL, TAX SPAIN

Madrid

(+34) 91 582 91 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

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

Rocío Arias

Counsel

rarias@ga-p.com

Accounting, 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

Pilar Álvarez

Academic Counsel

palvarez@ga-p.com

Madrid

Saturnina Moreno

Academic Counsel

smoreno@ga-p.com

Madrid

News

NEWS

GA_P advises BBVA and Santander on the first syndicated financing managed using blockchain technology

Gómez-Acebo & Pombo has advised on the €150 million transaction, which is being executed through a new blockchain-based platform developed by ioBuilders in collaboration with both banks, and represents a major technological advance in the digitization of the syndicated loan market.

4 days ago

Paula Zarzalejos, Iñigo Arrieta, Juan Ferreras

NEWS

GA_P advises ZEmobility on its merger with VGMobility, which was completed by DigitalBridge and Aberdeen Investments

Gómez-Acebo & Pombo served as legal counsel under Spanish law to ZEmobility, an electric mobility platform jointly owned by DigitalBridge and Aberdeen Investments, in connection with its merger with VGMobility. GA_P worked alongside Simpson Thacher & Bartlett LLP.

6 days ago

Jorge Martín, José Luis Rodríguez

NEWS

Gómez-Acebo & Pombo advises Investcorp on the acquisition of Connectif Artificial Intelligence

Gómez-Acebo & Pombo has advised leading global alternative investment firm Investcorp, through its technology investment arm Investcorp Technology Partners (ITP), on the acquisition of a majority stake in Connectif Artificial Intelligence.

6 days ago

Pablo Fernández Cortijo, Marta Portuondo, Rodrigo Fernández-Chillón, Isabel Bandín, Iratze Arrigain, Diego Rizo, Beatriz García-Ferrer, Álvaro Obregón, Patricia Medina, Andrew Ward, Jesús Antonio Urriza

NEWS

Ana Luísa Guimarães and Ricardo Campos analyse the challenges facing Portugal’s new generation of PPPs | Jornal de Negócios

Ana Luísa Guimarães e Ricardo Campos afirmam, numa entrevista para o Jornal de Negócios, que consideram que as parcerias público-privadas (PPP) estão a entrar numa nova fase de maturidade em Portugal.

15 Oct, 2026

Ana Luísa Guimarães, Ricardo Campos

NEWS

Ana Luísa Guimarães and Catarina Pinto Santos analyse the challenges posed by large-scale energy consumption hubs | Jornal de Negócios

Ana Luísa Guimarães e Catarina Pinto Santos destacam que o crescimento dos data centers e da inteligência artificial representa uma nova fase de industrialização digital, colocando desafios significativos ao sistema elétrico português.

08 Oct, 2026

Ana Luísa Guimarães, Catarina Santos

PUBLICATION

Consequences of the contractual link between individual bank loans taken out by commonhold unit-holders and restoration work agreed between the commonhold association and a third party

Supreme Court Judgment no. 919/2016 of 16 June is groundbreaking in two respects: first, in holding that unit-holders are parties to a contract between the commonhold association and a third party; and second, in holding that this contract is linked to the loan agreements concluded by a bank with said unit-holders.

16 Oct, 2026

PUBLICATION

The business judgment rule in a cooperative’s purchase of a financial product that ultimately fails

The first ruling to actually apply the business judgment rule in the determination of a claim in relation to liability.

14 Oct, 2026

Competition Blog

Private Antitrust Litigation – Lexology Guide

Desafiar e executar sentenças arbitrais em Portugal – Guia GAR Know-How

09 Oct, 2026

PUBLICATION

CJEU requires actual neutralisation of tax discrimination against non-resident collective investment schemes or, where there is tax transparency, against their unitholders

The Court of Justice of the European Union has ruled in response to the Supreme Court that imposing a heavier tax burden on U.S. regulated investment companies than on resident collective investment schemes constitutes a restriction on the free movement of capital. Although such a restriction may be neutralised by the applicable double taxation treaty, that neutralisation must not be a merely theoretical possibility but must actually and fully be implemented, including with respect to the unitholders.

09 Oct, 2026

PUBLICATION

Ministerial Order TED/966/2026 of 15 September: creation of Spain’s capacity market

The creation of the capacity market will ensure availability of power in the mainland electricity system by paying providers that undertake to make capacity available during periods of stress, thereby ensuring the security of electricity supply.

08 Oct, 2026