Gómez-Acebo & Pombo
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Practice areas
Tax
Acknowledgments
- 2024
- 2022
- 2020
- 2019
Chambers & Partners, Europe 2024 -Tax
Gómez-Acebo & Pombo provides solutions according to the needs of the clients."
Legal 500 2024. Tax – Spain
"Gómez-Acebo & Pombo lawyers stand out for their technical quality and are differentiated from their competitors by their proximity and knowledge of the client.”
Chambers & Partners Europe 2022. Tax
"strong local firm"
Chambers & Partners Europe 2022. Tax – Barcelona
The Chambers Europe 2020. Tax (Barcelona) – Spain
"excellent service."
The Chambers Europe 2020. Tax – Spain
"great depth in the case and knowledge of the subject." "business-focused response."
Legal 500 2020. Tax – Spain
The Chambers Europe 2019. Tax – Spain
"The lawyers are focused on our business and provide proactive suggestions."
The Chambers Europe 2019. Tax – Barcelona
«The team is made up of "excellent professionals whose experience and skills merit recognition"»
The Legal 500 2019. Tax
Publications
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Calculation of the limitation period for the inheritance and gift tax on the estate of a deceased person whose heir dies before exercising the right to accept or disclaim the inheritance, right that passes to the latter’s heirs
2 July 2024
The Spanish Supreme Court, applying Article 24(3) of Act 29/1987, concludes that the dies a quo of the limitation period for the inheritance and gift tax on the estate of a deceased person, when the heir thereof dies before exercising the right to accept or disclaim the inheritance and such right is passed on to the latter’s heirs, is the day on which the second predecessor in title dies.
Pilar Álvarez Barbeito -
Non-interchangeability of the legal categories of characterisation, conflicting application of a tax rule and tax sham
24 May 2024
The characterisation, conflicting application of a tax rule and tax sham categories are non-interchangeable devices, meaning that their circumstances are not the same and the consequences of using one or the other are not immaterial.
Several authors
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Supreme Court qualifies the double tap doctrine: payment possible in new proceedings after quashing of measure on substantive grounds
20 May 2024
The Supreme Court, in judgments of 3 and 5 April 2024, qualifies its previous case law and strengthens the double tap doctrine, admitting the possibility of issuing a new notice to pay – initiating, as the case may be, new proceedings – after a notice to pay has been completely set aside on substantive grounds.
Several authors
Our news
Gómez-Acebo & Pombo
Contact us
If you have any questions or want to know more about GA_P, do not hesitate to contact us.
Write us
Gómez-Acebo & Pombo Abogados, S. L. P. Paseo de la Castellana, 216, 28046 Madrid, CIF B-81089328.
Registro Mercantil de Madrid, tomo 20788, libro 0 folio 180, sección 8, hoja M 368387
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