Practice area
Tax Spain
“Gómez-Acebo & Pombo provides solutions according to the needs of the clients.”
Chambers & Partners Europe
Our experts in tax law provide specialist advice both on tax law and accounting law.
Cross-sectoral services
- 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.
- 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.
- 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’).
- 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.
- 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.
Specialisation Groups
- 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.
- 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.
- 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.
- Advice on Value Added Tax.
- Advice on Transfer Tax.
- Advice on Customs and Excise Duties.
- 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.
- 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).
- Advice on environmental taxation.
- Regional taxation.
- 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.
- 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).
Areas
Meet the team
Adrian Boix
Senior Associate
Ana Paula Basilio
Senior associate
Carla Fandiño
Senior associate
Catarina Rosa
Senior associate
Emilio de Fuentes
Senior Associate
Iván Escribano
Senior Associate
Oliver Padilla
Senior Associate
Susana Onsurbe
Senior associate
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Adrian Boix
Senior Associate
Ana Paula Basilio
Senior associate
Carla Fandiño
Senior associate
Catarina Rosa
Senior associate
Emilio de Fuentes
Senior Associate
Iván Escribano
Senior Associate
Oliver Padilla
Senior Associate
Susana Onsurbe
Senior associate
News
PUBLICATION
03 Mar, 2026
Legal doctrine of the UPC’s Court of Appeal on the patent invalidity defence: is the way in which the ‘long arm’ is applied compatible with the UPC’s own Rules of Procedure?
The Court of Appeal of the Unified Patent Court has ruled that a patent invalidity defence cannot be raised before the Unified Patent Court, with only a counterclaim being possible. This calls into question the way in which the ‘long arm’ is being applied with regard to European patents validated in States that are not party to the Agreement on a Unified Patent Court (UPCA), whether or not they are members of the European Union, since no counterclaim for revocation or plea of invalidity as a defence can be filed or raised with regard to such patents. This raises significant doubts about the compatibility of how the ‘long arm’ is applied in the Unified Patent Court system, given its own Rules of Procedure.
PUBLICATION
26 Feb, 2026
A restructuring plan sanctioned in England and Wales that modifies debt subject to German law has no effect in Germany
Recognition of UK restructuring plans remains a contentious issue in the European Union. This decision by the Frankfurt am Main Regional Court is controversial, but it raises questions about the consequences of the application of the rule in Gibbs by the courts of England and Wales in this context.
PUBLICATION
26 Feb, 2026
Pharma & Healthcare No. 47
The newsletter covers the main developments in Pharma & Healthcare legislation and case law.
PUBLICATION
23 Feb, 2026
Irregularities in public sector staffing. Jurisdiction and/or substantive law
When a serious irregularity is found in administrative contracts owing to their employment character, jurisdiction lies with the employment branch of the court system. However, if the administrative route is not outside the scope of the law, jurisdiction lies with the judicial review branch of the court system.
PUBLICATION
17 Feb, 2026
Squeeze-out of minority shareholders following successful mandatory takeover bid: rebuttable presumption of fair consideration
The Court of Justice of the European Union (Fifth Chamber), in its judgment of 27 November 2025 (Case C-567/24, Svema Trade), concerning the equitable price in a squeeze-out requiring minority shareholders to sell their shares to an offeror who, following a mandatory takeover bid, has acquired more than 90% of the capital carrying voting rights in the company subject of the takeover bid, states that the presumption that the price offered in the bid, in the context of such a squeeze-out of holders of securities, is equitable is rebuttable.