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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

Javier Vinuesa
Javier Vinuesa
Partner
email jvinuesa@ga-p.com
Tax, TAX PORTUGAL, TAX SPAIN
Madrid
icon (+34) 91 582 91 00
icon icon
Mariana Díaz-Moro
Mariana Díaz-Moro
Partner
email mdiazmoro@ga-p.com
Accounting, Tax, TAX PORTUGAL, TAX SPAIN
Madrid
icon (+34) 91 582 91 00
icon icon
Ángel Vaíllo
Ángel Vaíllo
Partner
email availlo@ga-p.com
Tax, TAX PORTUGAL, TAX SPAIN
Valencia
icon (+34) 96 351 38 35
icon icon
Eduardo Martínez-Matosas
Eduardo Martínez-Matosas
Partner
email ematosas@ga-p.com
Tax, TAX PORTUGAL, TAX SPAIN
Barcelona
icon (+34) 93 415 74 00
icon icon
Guadalupe Díaz-Súnico
Guadalupe Díaz-Súnico
Partner
email gdiazsunico@ga-p.com
Tax, TAX PORTUGAL, TAX SPAIN
Barcelona
icon (+34) 93 415 74 00
icon icon
Nuno de Oliveira Garcia
Nuno de Oliveira Garcia
Partner
email ngarcia@ga-p.com
Tax, TAX PORTUGAL, TAX SPAIN
Lisbon
icon (+351) 21 340 86 00
icon icon
Aitor Soloeta
Aitor Soloeta
Counsel
email asoloeta@ga-p.com
Tax, TAX PORTUGAL, TAX SPAIN
Bilbao
icon (+34) 94 415 70 15
icon icon
Pilar Álvarez
Pilar Álvarez
Academic Counsel
email palvarez@ga-p.com
Madrid
icon icon
Diego Martín-Abril
Diego Martín-Abril
Counsel
email dmartinabril@ga-p.com
Tax, TAX PORTUGAL, TAX SPAIN
Madrid
icon (+34) 91 582 91 00
icon icon
Núria Vila
Núria Vila
Counsel
email nvila@ga-p.com
Tax, TAX PORTUGAL, TAX SPAIN
Barcelona
icon (+34) 93 415 74 00
icon icon
Blanca Vicens
Blanca Vicens
Consultant
email bvicens@ga-p.com
Tax, TAX PORTUGAL, TAX SPAIN
Barcelona
icon (+34) 93 415 74 00
icon icon
Luis Villar
Luis Villar
Consultant
email lvillar@ga-p.com
Tax, TAX PORTUGAL, TAX SPAIN
Valencia
icon (+34) 96 351 38 35
icon icon
Adrian Boix
Adrian Boix
Senior Associate
email aboix@ga-p.com
Tax, TAX PORTUGAL, TAX SPAIN
Valencia
icon (+34) 96 351 38 35
icon icon
Ana Paula Basilio
Ana Paula Basilio
Senior associate
email apbasilio@ga-p.com
Tax, TAX PORTUGAL, TAX SPAIN
Lisbon
icon (+351) 21 340 86 00
icon icon
Carla Fandiño
Carla Fandiño
Senior associate
email cfandino@ga-p.com
Tax, TAX PORTUGAL, TAX SPAIN
Madrid
icon (+34) 91 582 91 00
icon icon
Carles Armiño
Carles Armiño
Associate
email carmino@ga-p.com
Barcelona
icon icon
Catarina Rosa
Catarina Rosa
Senior associate
email catarinarosa@ga-p.com
Tax, TAX PORTUGAL, TAX SPAIN
Lisbon
icon (+351) 21 340 86 00
icon icon
Emilio de Fuentes
Emilio de Fuentes
Senior Associate
email edefuentes@ga-p.com
Tax, TAX PORTUGAL, TAX SPAIN
Valencia
icon (+34) 96 351 38 35
icon icon
Irene Ación
Irene Ación
Associate
email iacion@ga-p.com
Valencia
icon icon
Iván Escribano
Iván Escribano
Senior Associate
email iescribano@ga-p.com
Tax, TAX PORTUGAL, TAX SPAIN
Madrid
icon (+34) 91 582 91 00
icon icon
Luis Cuesta
Luis Cuesta
Partner
email lcuesta@ga-p.com
Tax, TAX PORTUGAL, TAX SPAIN
Barcelona
icon (+34) 93 415 74 00
icon icon
Oliver Padilla
Oliver Padilla
Senior Associate
email opadilla@ga-p.com
Tax, TAX PORTUGAL, TAX SPAIN
Madrid
icon (+34) 91 582 91 00
icon icon
Pablo Soler
Pablo Soler
Senior Associate
email psoler@ga-p.com
Tax, TAX PORTUGAL, TAX SPAIN
Madrid
icon (+34) 91 582 91 00
icon icon
Rocío Arias
Rocío Arias
Counsel
email rarias@ga-p.com
Accounting, Tax, TAX PORTUGAL, TAX SPAIN
Madrid
icon (+34) 91 582 91 00
icon icon
Saturnina Moreno
Saturnina Moreno
Academic Counsel
email smoreno@ga-p.com
Madrid
icon icon
Susana Onsurbe
Susana Onsurbe
Senior associate
email sonsurbe@ga-p.com
Tax, TAX PORTUGAL, TAX SPAIN
Valencia
icon (+34) 96 351 38 35
icon icon
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Javier Vinuesa
Javier Vinuesa
Partner
email jvinuesa@ga-p.com
Tax, TAX PORTUGAL, TAX SPAIN
Madrid
icon (+34) 91 582 91 00
icon icon
Mariana Díaz-Moro
Mariana Díaz-Moro
Partner
email mdiazmoro@ga-p.com
Accounting, Tax, TAX PORTUGAL, TAX SPAIN
Madrid
icon (+34) 91 582 91 00
icon icon
Ángel Vaíllo
Ángel Vaíllo
Partner
email availlo@ga-p.com
Tax, TAX PORTUGAL, TAX SPAIN
Valencia
icon (+34) 96 351 38 35
icon icon
Eduardo Martínez-Matosas
Eduardo Martínez-Matosas
Partner
email ematosas@ga-p.com
Tax, TAX PORTUGAL, TAX SPAIN
Barcelona
icon (+34) 93 415 74 00
icon icon
Guadalupe Díaz-Súnico
Guadalupe Díaz-Súnico
Partner
email gdiazsunico@ga-p.com
Tax, TAX PORTUGAL, TAX SPAIN
Barcelona
icon (+34) 93 415 74 00
icon icon
Nuno de Oliveira Garcia
Nuno de Oliveira Garcia
Partner
email ngarcia@ga-p.com
Tax, TAX PORTUGAL, TAX SPAIN
Lisbon
icon (+351) 21 340 86 00
icon icon
Aitor Soloeta
Aitor Soloeta
Counsel
email asoloeta@ga-p.com
Tax, TAX PORTUGAL, TAX SPAIN
Bilbao
icon (+34) 94 415 70 15
icon icon
Pilar Álvarez
Pilar Álvarez
Academic Counsel
email palvarez@ga-p.com
Madrid
icon icon
Diego Martín-Abril
Diego Martín-Abril
Counsel
email dmartinabril@ga-p.com
Tax, TAX PORTUGAL, TAX SPAIN
Madrid
icon (+34) 91 582 91 00
icon icon
Núria Vila
Núria Vila
Counsel
email nvila@ga-p.com
Tax, TAX PORTUGAL, TAX SPAIN
Barcelona
icon (+34) 93 415 74 00
icon icon
Blanca Vicens
Blanca Vicens
Consultant
email bvicens@ga-p.com
Tax, TAX PORTUGAL, TAX SPAIN
Barcelona
icon (+34) 93 415 74 00
icon icon
Luis Villar
Luis Villar
Consultant
email lvillar@ga-p.com
Tax, TAX PORTUGAL, TAX SPAIN
Valencia
icon (+34) 96 351 38 35
icon icon
Adrian Boix
Adrian Boix
Senior Associate
email aboix@ga-p.com
Tax, TAX PORTUGAL, TAX SPAIN
Valencia
icon (+34) 96 351 38 35
icon icon
Ana Paula Basilio
Ana Paula Basilio
Senior associate
email apbasilio@ga-p.com
Tax, TAX PORTUGAL, TAX SPAIN
Lisbon
icon (+351) 21 340 86 00
icon icon
Carla Fandiño
Carla Fandiño
Senior associate
email cfandino@ga-p.com
Tax, TAX PORTUGAL, TAX SPAIN
Madrid
icon (+34) 91 582 91 00
icon icon
Carles Armiño
Carles Armiño
Associate
email carmino@ga-p.com
Barcelona
icon icon
Catarina Rosa
Catarina Rosa
Senior associate
email catarinarosa@ga-p.com
Tax, TAX PORTUGAL, TAX SPAIN
Lisbon
icon (+351) 21 340 86 00
icon icon
Emilio de Fuentes
Emilio de Fuentes
Senior Associate
email edefuentes@ga-p.com
Tax, TAX PORTUGAL, TAX SPAIN
Valencia
icon (+34) 96 351 38 35
icon icon
Irene Ación
Irene Ación
Associate
email iacion@ga-p.com
Valencia
icon icon
Iván Escribano
Iván Escribano
Senior Associate
email iescribano@ga-p.com
Tax, TAX PORTUGAL, TAX SPAIN
Madrid
icon (+34) 91 582 91 00
icon icon
Luis Cuesta
Luis Cuesta
Partner
email lcuesta@ga-p.com
Tax, TAX PORTUGAL, TAX SPAIN
Barcelona
icon (+34) 93 415 74 00
icon icon
Oliver Padilla
Oliver Padilla
Senior Associate
email opadilla@ga-p.com
Tax, TAX PORTUGAL, TAX SPAIN
Madrid
icon (+34) 91 582 91 00
icon icon
Pablo Soler
Pablo Soler
Senior Associate
email psoler@ga-p.com
Tax, TAX PORTUGAL, TAX SPAIN
Madrid
icon (+34) 91 582 91 00
icon icon
Rocío Arias
Rocío Arias
Counsel
email rarias@ga-p.com
Accounting, Tax, TAX PORTUGAL, TAX SPAIN
Madrid
icon (+34) 91 582 91 00
icon icon
Saturnina Moreno
Saturnina Moreno
Academic Counsel
email smoreno@ga-p.com
Madrid
icon icon
Susana Onsurbe
Susana Onsurbe
Senior associate
email sonsurbe@ga-p.com
Tax, TAX PORTUGAL, TAX SPAIN
Valencia
icon (+34) 96 351 38 35
icon icon
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News

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PUBLICATION
Paradoxes of non-binding and entire agreement clauses being meta-clauses
Inasmuch as functioning as meta-clauses, non-binding and entire agreement clauses are paradoxical in a number of ways.
icon 23 Sep, 2026
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PUBLICATION
Social security deregistration over the weekend or on a non-working day to re-register on the next working day may be exempt from penalties
Employees who are deregistered over the weekend or on a non-working day and re-registered on the following working day do not engage in any conduct classified as a violation under employment penalty rules, although the employer’s conduct may, where applicable, be subject to liability of a different nature.
icon 22 Sep, 2026
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PUBLICATION
Air Berlin’s insolvency proceedings in Spain and claims arising from employment contracts
The judgment, in line with the guidelines provided by the Court of Justice of the European Union on referral of questions raised in this case, offers interesting insights into the interpretation of the relationship between universal insolvency proceedings and territorial insolvency proceedings.
icon 22 Sep, 2026
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PUBLICATION
Pharma & Healthcare No. 50
The newsletter covers the main developments in Pharma & Healthcare legislation and case law.
icon 21 Sep, 2026
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PUBLICATION
Resolved bank found liable as pledgee of third-party owned shares in the bank
The fiduciary nature of the managed investment relationship supports the view that the bank should be liable for the loss of the pledged item because there would not have been such loss had the client’s order been executed prior to the bank’s resolution — but not for the reason given in the judgment.
icon 18 Sep, 2026
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