Fiscal and Taxation

Martínez-Echevarría's Tax Department offers ongoing advisory services as well as advice on specific cases in tax matters to companies and, in certain areas, to individuals, with the aim of guaranteeing proper compliance with taxpayers' obligations, combined with the search for tax optimisation within the legal parameters.

We also assist international clients and  advise them on foreign investment transactions in Spain, Portugal and Turkey, taking advantage of the Firm's consolidated presence in these countries. Our advice also extends to investment abroad, where we analyse Double Taxation Agreements.

We advise on all branches of tax law, divided into three main areas: corporate taxation, personal taxation and contentious-taxation. Specifically:

Corporate taxation: We advise on the day-to-day activities of companies and other corporate entities on those matters in which we can provide added value, as well as offering tax planning in restructuring operations (mergers, spin-offs, etc.). We also advise on matters relating to the purchase and sale of companies and tax due diligence. We provide advice on corporate income tax, and indirect taxes such as Value Added Tax or Property Transfer Tax and Stamp Duty, as well as on customs and excise duties and local taxation and environmental taxes.

We also offer tax advice related to legal structures aimed at managing, continuing and  transferring the family business to future generations.

In addition, our lawyers assist non-profit organisations and advise on all matters relating to corporate sponsorship.

Personal taxation: We assist individuals and families in a wide range of issues, including tax planning, wealth tax, inheritance and gift tax, personal taxation of family business members, and the expatriation of employees and executives, including assistance in the design of tax-efficient remuneration schemes.

We have extensive experience in providing tax advice to non-resident entrepreneurs and individuals, including investment in Spain, day-to-day operations and, where appropriate, divestment.

Contentious-taxation: We advise on all types of procedures (inspection, management, collection, penalties, derivation of tax liability), appeals or litigations that taxpayers -both entities and individuals- may have with the Spanish Tax Authorities. We defend the interests of our clients before all administrative authorities (State Tax Administration Agency, regional and local administrations, or Economic-Administrative Courts) and judicial authorities (Contentious-Administrative Courts, High Courts of Justice or Supreme Court).

In addition, we assist in State liability claims  in administrative and contentious-administrative proceedings.

We also provide advice on preventive actions, such as the preparation of consultations before the Directorate General of Taxation of the Ministry of Finance and equivalent regional bodies, or the prior analysis of potentially conflictive aspects of business activities and operations.