Tax in Spain

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).