Tax in Spain

Our experts in tax law provide specialist advice both on tax law and accounting law.

Specialisation Groups

Family Businesses and Private Clients

  • 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.

International Taxation

  • 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.

Corporate Taxation

  • 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.

Indirect Taxation

  • Advice on Value Added Tax.
  • Advice on Transfer Tax.

Customs and Excise Duties

  • Advice on Customs and Excise Duties.

Local Taxation

  • 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.

New Tax Concepts

  • 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).

Environmental Taxation

  • Advice on environmental taxation.
  • Regional taxation.

Consolidated Taxation: Groups

  • 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.

Accounting Law

  • 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).

Cross-sectoral services

Tax Litigation

  • 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.

Transactional Taxation

  • 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.

Transfer Pricing

  • 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’).

Tax CSR

  • 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.

Real Estate Taxation

  • 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.

 

Portugal

 

See team

Key Contacts

Enrique Ortega Carballo

Partner

Ángel Vaillo Umbert

Partner

Eduardo Martínez-Matosas Ruiz de Alda

Partner

Javier Vinuesa Magnet

Partner

View all

Publications