Fiscal and Tax Law - Spain

The Tax Law Department of Belzuz Abogados has attorneys with over 30 years of experience in legal matters who are constantly up to date on changing legislation, recent jurisprudence, and administrative criteria of which they promptly inform their customers.

  • We advise and manage business taxation both in its internal operations as well as its international relations and operations.
  • We study, plan, and manage, jointly with our Information Technology Department, the implementation, development, and successive follow-up for companies whose business is based on new technologies.
  • We give tax law assistance to our Commercial and Corporate Law Department concerning the taxation regimens of complex operations and structures, arriving at the maximal efficiency between the two departments which results in benefits to the client.
  • We also study the planning and restructuring operations that are put forward by our Family Law Department from a tax perspective.
  • Finally, we assist and represent our clients in their relations with the tax administration; from the care given to management and collection requirements; through legal advice and in-person assistance before the Tax Inspector, up to and including fighting and defense before the Administrative Courts.

 Within the Tax Law Department we perform the following services:

Direct Taxation of Companies

Personal Income Tax (IRPF) and Company Taxes

Our Tax Law Department provides services of tax consultancy to businesses regardless of their legal personality type: corporations, entrepreneurships, professional associations, and entities with an income allocation system.

Consultancy

– Study and planning of efficient business structures.

– Study and Diagnostics of the most favorable tax structure for special instances. As concerns this, we work with our Corporate and Commercial Law Department.

– Assistance with tax inspections regardless of the government level implicated, such as local, provincial, autonomous community, or national.

– Attention to legal requirements.

– Lodging of appeals and complaints.

– Tax Return Requests.

Tax Management

– Complete planning and management of Personal Income Tax and Company Taxes.

– Partial Payments for Entrepreneurships and Professional Associations

– Payments of Advance Corporation Tax

– Withholding tax done to employees, professionals, entrepreneurs, landlords, and non-residents

– Annual Statement of Operations with Third Parties.

– Requests for postponements or partial payments

– Study, settlement and submission of the settlement declaration of Company Taxes.

Study, settlement and submission of the settlement declaration of Personal Income Taxes.

– Preparation and submission of Annual Accounts before the Mercantile Registry (Registro Mercantil).

 

More information about the Fiscal and Tax Law Department | Madrid (Spain)

Indirect Business Taxation

Value-Added Tax, Property Transfer Tax, and Local Taxes

Consultancy

– Planning and Management of the VAT

– Advice concerning the Monthly Refund of VAT Registry (REDEME) and Intercommunity Operators (ROI).

– Special Regimes: Simplified, Equivalence Surcharge, Box Criterion, and Distance Sales.

– Review and advice on the Taxation to the Autonomous Communities such as the Tax on Property Transfers and Certified Legal Documents Tax, the Economic Activities Tax, the Increase of Property Value Tax and the Buildings, Installations, and Works Tax..

– Monitoring of European Union Regulations as well as the decisions of the Court of Justice of the European Union (CJEU) as concerns indirect taxation. Advice on domestic transactions with reverse charge.

Tax Management

– Quarterly or monthly payments of the Value-Added Tax.

– Annual VAT Declaration

– Requests for postponements or partial payments

– Informative Declarations of Asset Deliveries and Adquisitions and provision of intercommunity service.

– Assistance with tax inspections regardless of the government level implicated, such as local, provincial, autonomous community, or national.

– Attention to legal requirements.

– Lodging of appeals and complaints.

 

* The tax management services are provided from information provided by the companies’ accounting departments.

** In the case where the business, on account of its small size or any other reason, may be unable to provide us with a complete accounting of its economic activities, we have staff and accounting assistance resources, once having received the relevant documentation, to put together an accounting portfolio in accordance with current legal norms.

 

More information about the Fiscal and Tax Law Department | Madrid (Spain)

Taxation legal proceedings

We intervene before Spanish Tax Authorities and Courts, advising and representing our clients before and department, proceeding, or jurisdiction on tax matters.

Voluntary Procedures

– We draft and formulate binding rulings over which there is no scheme or qualifying events with a unifying doctrine.

– We perform the study, proposal, and request for prior valuation agreements with the Tax Authorities..

Tax Management Proceedings

– Data Verification Procedures

– Value Verification Procedures

– Limited Verification Procedures

Tax Inspectorate Reports

– Advice, representation, and defense of our clients before all of the activities of the Tax Inspections, from the first citation until the last signing of Meeting Minutes.

Tax Collection Management Procedures

– Challenging the acts of the Collection Management

– Surcharges from late declarations of self-liquidations.

– Garnishments and Third-Party Claim to ownership

– Representation and defense before Liability Derivation Records

Resources and Claims

– Replacement Resources

– Complaints before Economic-Administrative Courts.

– Special Review Procedures.

Dispute Resolution Procedures

– In all cases, up to the Supreme Court.

 

More information about the Fiscal and Tax Law Department | Madrid (Spain)

International Taxation

Consultancy

– We provide our clients with comprehensive legal and tax structure planning advice, drafting of the documentation relative to operations and advice on strategy and tax regime optimization, especially as concerns their international investments.

– We possess ample experience in foreign investment operations both in Spain and Portugal on account of our solid presence in the two countries, for over fifteen years in the case of Portugal.

– Jointly with our offices in Lisbon and Porto, we offer our clients a solid understanding of the Iberian market. At the same time we provide advice concerning Spanish and Portuguese investment in foreign markets, providing special attention to community law and European Jurisprudence.

Tax Management

– Our department deals with the entirety of tax obligations in Spain for non-resident liable parties, regardless of whether they are natural persons, entities with an income allocation system or corporations.

– As concerns International Treaties and Conventions, we oversee the management of monthly, quarterly, and annual declarations for operations with non-residential third parties on the subject of “withholding tax” for Spanish enterprises.

– As concerns ecommerce, international freight and new technologies, we provide comprehensive and efficient advice, with as strong an emphasis in consultancy as in tax management of the same.

* We are members of the International Bar Association, of which we are co-founders, as well as the Chamber of Luso-Spanish Commerce and Industry (Câmara de Comércio e Indústria Luso-Espanhola), of the Portuguese-Hispanic Chamber (Cámara Hispano-Portuguesa), of the International Association of Defense Counsel, and of the Global Insurance Lawyers Group.

 

More information about the Fiscal and Tax Law Department | Madrid (Spain)

Taxation of commercial and corporate operations

In the ambit of Corporate Law, we study and advise concerning the taxation policies of the following operations:

– Shareholder agreements, family protocols, partnership agreements with tax significance.

– Remuneration and compensation for directors and senior executives.

– Restructuring operations, mergers and acquisitions, splits or global transfers of assets and liabilities, and joint-venture agreements.

– Strategic alliances.

– Dissolution of corporations.

In the ambit of Commercial Law, we advise on issues of taxation of subcontracting operations and foreign investments, with the following being the most common:

– Constitution and tax structures for companies that act as lessors of dwellings.

– Taxation of property ownership changes that occur in the purchase and sale of real estate assets, and when leasing a property.

– Taxation of guarantee documents (mortgages, contracts with bonds and guarantors).

– Taxation of Housing Cooperatives engaged in economic activities or earn income derived from real estate or furniture.

– Taxation of private property development (marketing contracts of the promotion, purchase and sale of buildings, shopping centers, business parks and leisure parks, etc. ...).

– Taxation arising from the performance, resolution and breach of all types of contracts.

– Taxation and representation of Non-Residents.

 

More information about the Fiscal and Tax Law Department | Madrid (Spain)

Taxation of emerging technologies

We guide our clients in determining the optimal tax arrangements for launch of new online projects and with services negotiation and contracting in Spain and externally, working jointly with our Information Technology Department.

Our office affirms its commitment to new entrepreneurs, both in our comprehensive jurisprudential study for the realization of their projects, and in our subsequent monitoring and support in Spain and externally.

Consultancy

– Our staff are well-trained and experienced in providing fiscal advice as much to traditional companies that engage in online sales as those that are opening their doors for the first time to online sales such as start-ups and ecommerce projects.

– We perform an integrated study of the tax situation and structure that companies which use the Internet or other methods of long-distance sales should adopt as a way to contact their clients in order to sell assets and provide services to other businesses and/or final consumers in based domestically, within the European Union, or internationally.

Tax Management

– In addition to the complete planning and management of Personal Income Taxes, Company Taxes, and the Value-Added Tax which each business incurs as a result of their domestic operations, we advise and management the implementation and follow through of the business that operate under the long-distance sales regimes (Internet, telephone, catalogue).

 

 

More information about the Fiscal and Tax Law Department | Madrid (Spain)

Estate planning and family taxation

We are coordinated and we provide permanent support in tax matter to our Department of Family Law in the family restructuring operations that may create capital gains .

The most common operations are the following:

Consultancy

– Taxation of the property changes in cases of stipulations, modifications, or substitutions in matrimonial relationship.

– Tax impact on the conjugal partners in case of separation, nullity, or divorce.

– Taxation of asset succession in cases of anticipated inheritance.

– Study of the tax impact derived from the operations of inventory, valuation, partitions, and differences in the allocation of inheritances.

– Study of the taxation of asset successions when the deceased or the heirs are Non-Residents.

Tax Management

– Calculation, liquidation, and management of the Inheritances and Donations Tax in any Spanish Autonomous Community or Nationally.

– Calculation, liquidation, and management of Increase of Property Value Tax (Municipal Property Gains).

– Management before Financial Entities in order to legally unfreeze deposits that have been frozen on account of a person’s passing.

– Opposition and Defense before value verifications from the Tax Treasruy.

– International Inheritances.

 

More information about the Fiscal and Tax Law Department | Madrid (Spain)

 

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Madrid

Belzuz Abogados - Madrid office

Nuñez de Balboa 115 bis 1

  28006 Madrid

+34 91 562 50 76

+34 91 562 45 40

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Lisbon

Belzuz Abogados - Lisbon office

Av. Duque d´Ávila, 141 – 1º Dtº

  1050-081 Lisbon

+351 21 324 05 30

+351 21 347 84 52

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Oporto

Belzuz Abogados - Oporto office

Rua Julio Dinis 204, Off 314

  4050-318 Oporto

+351 22 938 94 52

+351 22 938 94 54

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