WE ARE COMMITTED TEAM
THAT COMBINES SOUND JUDGEMENT AND INNOVATION
IN ORDER TO SOLVE YOUR LEGAL CHALLENGES

The firm we choose to
BE

WE ARE COMMITTED TEAM
THAT COMBINES SOUND JUDGEMENT AND INNOVATION
IN ORDER TO SOLVE YOUR LEGAL CHALLENGES

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PUBLICATION
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.
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PUBLICATION
European regulation on the greenhouse gas emissions accounting of transport services: a decisive milestone in the Greening Freight Transport Package
On 12 May 2026, Regulation (EU) 2026/1030 of the European Parliament and of the Council of 29 April 2026 on the greenhouse gas emissions accounting of transport services of any type. The Regulation’s purpose is to incentivise behavioural change by public bodies, enterprises and consumers to reduce greenhouse gas emissions from transport services, through the uptake and use of comparable and reliable greenhouse gas emission data of transport services.
icon 3 days ago
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PUBLICATION
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
icon 6 days ago
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PUBLICATION
Use as pastiche of another person’s work or rendition protected by copyright
This paper examines the recent judgment of the Court of Justice of 14 April 2026, Pelham (C-590/23, ECLI:EU:C:2026:290), which interprets the exception for pastiche contained in Directive 2001/29/EC of the European Parliament and of the Council of 22 May 2001 on the harmonisation of certain aspects of copyright and related rights in the information society.
icon One week ago
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PUBLICATION
Automotive and Sustainable Mobility No. 30
Summary of legislative and jurisprudential developments relating to the automotive sector.
icon One week ago
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PUBLICATION
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.
icon 14 May, 2026
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PUBLICATION
Supreme Court rules on ‘administrative silence’ in the electricity sector: “public service” or “service of general economic interest”
The Supreme Court judgment of 10 April 2026 characterises the concept of public service under Article 24(1) of Act 39/2015 as an exception to the ‘double silence’ rule, distinguishing it from the concept of service of general economic interest, which applies in liberalized sectors such as that of electricity supply. The Supreme Court thus concludes that in seeking an authorisation to close a combined-cycle power plant, the ‘double silence’ rule applies to the effect of a presumption of approval.
icon 13 May, 2026
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PUBLICATION
Pharma & Healthcare No. 48
The newsletter covers the main developments in Pharma & Healthcare legislation and case law.
icon 30 Apr, 2026
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PUBLICATION
New customer service and telemarketing numbers
The State Secretariat for Telecommunications and Digital Infrastructures has published, on 14 April 2016, two decisions: one allocating public numbering resources to customer service and laying down the general terms of use thereof, and the other allocating public numbering resources to telemarketing and laying down the general terms of use thereof.
icon 30 Apr, 2026
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We work with
SOUNDNESS AND EXCELLENCE

We invest all our talent and effort to be our clients’ go-to firm.

We work with
SOUNDNESS AND EXCELLENCE

We invest all our talent and effort to be our clients’ go-to firm.

We are
INNOVATORS

Innovation is a question of attitude. Taking control of change is a challenge that we accept with relish and determination.

We are
INNOVATORS

Innovation is a question of attitude. Taking control of change is a challenge that we accept with relish and determination.

We are
STANDING BY

We build long-lasting relationships that enable us to understand fully our clients’ businesses.

We are
STANDING BY

We build long-lasting relationships that enable us to understand fully our clients’ businesses.

OUR WORLD IS BEING CLOSE TO YOU

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We accompany our clients wherever they are going following the “one-stop-shop” philosophy, and when necessary, working  hand in hand with leading firms in each relevant jurisdiction.

Beyond our own offices, our advice extends globally thanks to tried and trusted relationships with leading firms in each country. This network allows us to offer our clients the most effective advice, wherever it’s required.

OUR WORLD IS BEING CLOSE TO YOU

We accompany our clients wherever they are going following the “one-stop-shop” philosophy, and when necessary, working  hand in hand with leading firms in each relevant jurisdiction.

Beyond our own offices, our advice extends globally thanks to tried and trusted relationships with leading firms in each country. This network allows us to offer our clients the most effective advice, wherever it’s required.

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THE FIRM IN FIGURES

We offer specialist advice in all branches of business law, ensuring that we adapt to the needs of our clients in a way that is agile, efficient and accessible.

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20
Areas of practice
10
Sectors of activity
9
Offices
90%
Recurring customers
+500
Professionals

A LAW FIRM BUILT AROUND PEOPLE

In Gómez-Acebo & Pombo, we combine excellence in legal practice with the creed that we have built up throughout our entire history. That is an essential, distinctive part of our make-up: value is born from individuals, and for individuals – that are the inspiration and motivation to improve every day.

A LAW FIRM BUILT AROUND PEOPLE

In Gómez-Acebo & Pombo, we combine excellence in legal practice with the creed that we have built up throughout our entire history. That is an essential, distinctive part of our make-up: value is born from individuals, and for individuals – that are the inspiration and motivation to improve every day.

We are committed to incorporating sustainability and ESG criteria as fundamental pillars of our long-term strategy.

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