Tax

The tax cost of a decision rarely depends on the rule in isolation: it depends on the facts, on how they are documented and on when the decision is taken. The aim is to establish a position that holds up if it is ever reviewed.

Individuals and international mobility

Tax residence and dual residence conflicts.
International mobility: assignments, cross-border remote work, expatriation and return.
Article 7 p) exemption for work carried out abroad.
Special regime for workers posted to Spanish territory.
Personal income tax: employment income, investment income and capital gains.
Wealth tax and reporting obligations.

International taxation

Analysis of double taxation agreements.
Non-resident income tax and payments to non-residents.
Permanent establishments.
Foreign securities holding companies (ETVE) and foreign-source income.

Companies, self-employed professionals and transactions

Corporate income tax: instalment payments, Article 21 participation exemption, groups and newly created entities.
VAT: place of supply, VAT groups, intra-group transactions and indirect taxation.
Self-employed professionals: compliance, deductibility and documentary standards.
Corporate transactions, restructurings and M&A.
Tax due diligence reviews and tax compliance.

Assets and real estate

Real estate taxation: acquisition, leasing and disposal.
Inheritance and gift tax.
Local taxation: property tax, municipal capital gains tax, construction tax and local charges.
Complex tax questions not settled by administrative doctrine.

How the work is done

The actual chronology of the facts is reconstructed and what is genuinely evidenced is identified.
The technical treatment is determined and realistic — not theoretical — alternatives are compared.
The evidence that needs strengthening is identified so that the position can withstand a later review.

Documentation usually required

Contracts, deeds, filed tax returns, tax residence certificates, payslips and withholding certificates, invoices, statements and land registry documentation, depending on the case.

Act 35/2006 (Personal Income Tax); Royal Legislative Decree 5/2004 (Non-Resident Income Tax); Act 37/1992 (VAT); Act 27/2014 (Corporate Income Tax); Act 29/1987 (Inheritance and Gift Tax); double taxation agreements; applicable regional and local rules.

Work is carried out on the basis of the facts and documentation provided. Where a matter requires activities reserved to qualified professionals — in particular court representation and advocacy — it must be handled by the corresponding admitted professional.

Do you currently have a tax procedure under way? You can set out your case so that it can be assessed.

Submitting the form does not mean the matter has been accepted.

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