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Chambers & Partners High Net Worth Ranking 2025 | Expansión
24 de July, 2025
Chambers & Partners has published its 2025 edition of the High Net Worth ranking, which recognises the leading firms and professionals advising on high net worth matters.
In this edition, the High Net Worth department of Gómez-Acebo & Pombo has been recognised in Band 2, consolidating its position as a benchmark firm in Private Wealth Law in Spain.
In the individual ranking, Guadalupe Díaz-Súnico, partner in the Tax department, is recognised for the first time in Band 1, reinforcing her profile as one of the leading experts in high net worth advisory. Javier Vinuesa, also a partner in the same department, has been highlighted again in Band 3, acknowledging his solid career and expertise.
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Gómez-Acebo & Pombo
01 Oct, 2026 
PUBLICACIÓN
¡NUEVO!
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.
¡NUEVO! 
PUBLICACIÓN
22 Sep, 2026
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.
22 Sep, 2026
PUBLICACIÓN
04 Jun, 2026
The Court of Justice of the European Union clarifies the impact on VAT of intra-group transfer pricing adjustments
The Court of Justice, in the Stellantis Portugal case, confirms that a transfer pricing adjustment intended to ensure a specific profit margin, even if certain repair or warranty costs are partially taken into account in its calculation, does not necessarily lead to the conclusion that there is an independent supply of services subject to value-added tax. The determining factors are the existence of a legal relationship involving reciprocal consideration and a direct link between the identifiable service and the consideration received.
04 Jun, 2026
PUBLICACIÓN
25 May, 2026
Joint interpretative instrument between Spain and Brazil on the classification of Brazilian juros
In this paper we address the controversy that the taxation of Brazilian interest has sparked both during the period when the recast version of the Corporate Income Tax Act was in force and since the Corporate Income Tax Act came into effect. Its possible classification, either as dividends or as interest, has been analysed on several occasions by Spanish courts and tax authority, the latter having recently agreed with its Brazilian counterpart to treat it as “interest” for the purposes of the Spain/Brazil Double Taxation Convention.
25 May, 2026
Tax Litigation
18 May, 2026
Joint audits in the context of mutual assistance: procedural aspects and taxpayers’ rights and obligations
Joint audits in the context of mutual assistance: procedural aspects and taxpayers’ rights and obligations
18 May, 2026
PUBLICACIÓN
14 May, 2026
Supreme Court clarifies VAT treatment of intra-group transfers of shares carried out by mixed holding companies
The Supreme Court has established ‘cassational’ doctrine regarding the treatment under value-added tax of intra-group transfers of shares by mixed holding companies. It is confirmed that the intra-group transfer of shares constitutes a financial activity that cannot generally be classified as a management support activity. Likewise, it is acknowledged that an intra-group transfer of shares may not be subject to said tax when it involves the indirect transfer of an independent economic unit, subjecting such exclusion to the circumstances surrounding the transaction.
14 May, 2026
Tax Litigation
16 Apr, 2026
Do purchasers of apartments and premises take on, by way of subrogation, planning obligations arising from a land readjustment procedure?
Whether or not the purchasers of residential apartments and commercial premises take on, by way of subrogation, the planning obligations arising from a land readjustment procedure, has always been a conundrum on account of the economic and social impact that an affirmative answer would have on the end recipients of housing. The Supreme Court has yet to rule on this matter.
16 Apr, 2026
PUBLICACIÓN
08 Apr, 2026
Tax measures contained in Royal Decree-law 7/2026 approving the Comprehensive Plan to Address the Crisis in the Middle East
The package of tax measures included in Royal Decree-law 7/2026, of 20 March, consists of various incentives in the field of direct taxation of individuals and companies to reduce dependence and promote energy savings and efficiency, electric mobility, and support for self-consumption and investment in renewables. Moreover, it includes a set of extraordinary and temporary measures applicable to energy taxation and indirect taxation aimed at reducing the tax burden on products particularly affected by rising prices. Lastly, certain changes are made to various local taxes.
08 Apr, 2026
PUBLICACIÓN
23 Mar, 2026
Belgium in breach of Anti-Tax Avoidance Directive by denying taxpayers the deduction of corporate income tax paid by controlled foreign companies
In its Judgment of 26 February 2026, in Case C-524/23, the Court of Justice of the European Union has ruled that the Kingdom of Belgium has failed to fulfil its obligations under Directive (EU) 2016/1164, by failing to adopt the statutory, regulatory and administrative provisions necessary to ensure taxpayers’ right to a deduction of the tax paid by controlled foreign companies from the corporate income tax liability of the taxpayer.
23 Mar, 2026