TAX LAWContinuous tax advice.

Ongoing tax advice (tax and fiscal strategy)

Today it is essential to have the tax significance of any economic activity or business into account prior to its realization. This is one of the fields where F&J MARTÍN ABOGADOS works with greater intensity to provide, regularly, advice to various companies, public bodies, individuals who carry out economic activities, etc.

Our professionals are experts in general Tax Law, as well as in each and every one of the taxes that make up the Spanish Tax System (state, regional and local), regular speakers at Conferences and Congresses and published doctrinal contributions of reference.

Featured Posts:

2018 - Tirant Lo Blanch, Valencia
La continuación de la reforma tributaria.
2015 - Tirant lo Blanch
La reforma tributaria.
CISS (2 ediciones)
Guía del Impuesto sobre la Renta de las Personas Físicas.
2012 - Aranzadi
Comentarios a la Ley y Reglamento de IVA.
2010 - Civitas
Manual del Impuesto sobre Sociedades.
More posts
Marcial Pons (8 ediciones)
Curso de Derecho Tributario. Parte especial. Sistema Tributario. Los tributos en particular.
2009 - IEF
Manual del Impuesto sobre la Renta de las Personas Físicas
2008- IEF
Manual del Impuesto sobre el Valor Añadido
2008- Tirant lo Blanch
El Impuesto sobre la Renta de las personas físicas: las actividades económicas
2003 - IEF
Manual del Impuesto sobre Sociedades
Due diligence

The firm has carried out numerous audits or due diligence processes, advising, where appropriate, the buyer and seller, on the tax aspects of the operations. Thus, our experience in drafting clauses aimed at granting guarantees for hidden or contingent liabilities in tax matters is remarkable.

Taxation of inheritance and donations

Prior advice is essential to ensure that free inter vivos or mortis causa transmissions can be carried out at the lowest fiscal cost and where members of the firm have published a well-known work.

Featured Posts:

Tirant Lo Blanch (2 ediciones)
El impuesto sobre Sucesiones y Donaciones.
Wealth tax

The relationship between Wealth Tax and Inheritance and Gift Tax, in order for large estates to be taxed in an optimal way, requires a joint analysis of the requirements to be applied, which are well known to the firm’s professionals.

International taxation

Another field of specialization is international taxation, having been published, by the working team in this area, well-known works on taxation of non-residents in Spain and Spanish investments abroad. Some of the members of F&J MARTÍN ABOGADOS belong to the IFA (International Fiscal Association) through the Spanish Association of Financial Law.

Currently, the Managing Partner of Tax Practice coordinates the collection of Manuals of the Strada International Tax platform of Francis Lefebvre Publishing House. He has also represented the Institute of Fiscal Studies of the Ministry of Finance of Spain in different international forums, such as the Ibero-American Network of Fiscal Policy Officers, sponsored by the Ibero-American General Secretariat or the Fiscal Seminar of ECLAC (United Nations).

On the other hand, he gave lectures at relevant foreign universities (“Double taxation in the EU”, within the course “Tax Harmonization in the European Union, Aggressive Tax Techniques and Fight against Tax Evasion BEPS, Tax Havens and Anti-Abuse Clauses in Double Taxation Conventions”, Harvard University, 2014).

Featured Posts:

2016 - IEF
La fiscalidad de los no residentes en España (VI): dividendos e intereses”, Manual de Fiscalidad Internacional.
2011 - Crónica Tributaria
Una primera aproximación crítica a la Propuesta de Directiva del Consejo relativa a una Base Imponible Común Consolidada del Impuesto sobre Sociedades (BICCIS).
2010
EC Tax Review.
2009 - IBFD
Tax Liability in Business Acquisitions: A Disproportionate Anti-Abuse Clause for Recovery of Income Tax and VAT Claims. Value Added Tax and Direct Taxation (Similarities and Differences), VAT Fraud and Emissions Allowances.
2008 - Linde Verlag
Level of Coordination of Procedural, Common Consolidated Corporate Tax Base.
2005 - EC Tax Review
EU Law doctrine about "collection measures" in the VAT: its application for company succesion or transfer.
2002- Fiscal Mes a Mes
El régimen tributario de los partherships británicos en España: situación actual y perspectivas de futuro
Related operations

The office has extensive experience in the preparation of pre assessment agreements to be submitted to the Administration, which prevent the Administration from further rectifying the tax base of the natural person and corporate income tax of the parties concerned.

Featured Posts:

2011 - CEF
Obligaciones de documentación y obligaciones de información: modelo 200, Casos prácticos de operaciones vinculadas a la empresa familiar (precios de transferencia).
2010 - AEDAF-CEF
Procedimiento de comprobación del valor normal de mercado, Manual Fiscalidad de los precios de transferencia (operaciones vinculadas).
2010 - Bosch
Las operaciones vinculadas en el Impuesto sobre Sociedades.
2010 - Práctica fiscal, núm. 5
Norma de operaciones vinculadas aplicables únicamente a los no residentes
1996 - Quincena Fiscal, núm. 15
Las operaciones vinculadas en el nuevo Impuesto sobre Sociedades.
1996 - Revista Técnica Tributaria, núm. 33,
Las operaciones vinculadas en el nuevo Impuesto sobre Sociedades.
Administrative and contentious-administrative appeals

The current situation of conflict in tax matters means that the firm’s litigation area -one of the most relevant- maintains intense activity in formulating appeals for replacement, economic-administrative claims, contentious-administrative appeals, jurisdictional protection of fundamental rights and appeals on the grounds of unconstitutionality.

Featured Posts:

2006 - IEF
Estudio preliminar: la justicia administrativa en materia tributaria: estado de la cuestión, La justicia en el diseño y aplicación de los tributos.
2004 - Aranzadi
La revisión de oficio en la nueva Ley General Tributaria.
1999 - Marcial Pons
Suspensión de la ejecución del acto tributario en vía de recurso.
1995 - Tecnos
Suspensión del acto tributario, garantías e indemnización al contribuyente.
Writing and defending expert reports on tax crimes

The university involvement of some of our lawyers means that we are regularly asked to write and defend reports on tax offences.

Featured Posts:

2018 - Thomson Reuters
La prevención de los delitos contra la Hacienda Pública y el blanqueo de capitales a través del compliance: Aspectos prácticos.
2018 - Tirant Lo Blanch, Valencia
La continuación de la reforma tributaria.
2016 - Tirant Lo Blanch
Tratado práctico de Derecho Tributario General Español (una visión sistemática de la Ley General Tributaria).
2015 - Tirant Lo Blanch
La reforma tributaria.
Restructuring and tenders

The members of the firm also intervene, both in business reorganization operations, such as mergers, spin-offs or contributions of branches of activity (always with the corresponding response to the consultation of the General Directorate of Taxes), and in tax advice in bankruptcy proceedings.

Featured Posts:

2020 - Francisco Lefebvre
Restructuración financiera: una solución ante la crisis.
2006 - Aranzadi, Madrid
La Hacienda Pública y los procesos Concursales.
2000 - Estudios Financieros, núm. 204
La sociedad holding familiar y su tratamiento tributario.
2000 - AEDAF
Las sociedades holding como instrumento de reorganización del patrimonio familiar (I), La fiscalidad de la empresa familiar.
Requirements and inspections

Our professionals act, on a permanent basis, before the tax application bodies (management, inspection and collection), both of the different territorial administrations (State, Autonomous Communities and Local Bodies) and institutional. Their extensive experience and knowledge in this field is always a guarantee for the defence of the clients’ interests.

Featured Posts:

2015 - Francis Lefebvre
Procedimiento de inspección: Cuestiones útiles (Antes y después de la reforma de la Ley General Tributaria).
2010 - IEF
La inspección de Hacienda en el Reglamento General de Aplicación de los Tributos: una visión general, La inspección de hacienda en el reglamento general de aplicación de los tributos.
2005 - IEF
Estudio preliminar: la aplicación de los tributos en la nueva Ley General Tributaria, La aplicación de los tributos en la nueva Ley General Tributaria.
Dual residence situations

Our professionals are experts in formulating friendly procedures to prevent situations of double residence.

Subvenciones y ayudas públicas

The taxation of public subsidies and aids, in particular their treatment in Corporate Tax and VAT, is a source of permanent conflict between the Treasury and taxpayers.

In this area, the firm’s professionals have participated in numerous forums and published well-known works.

Featured Posts:

Aranzadi (2 ediciones)
Aspectos fiscales de las subvenciones y ayudas públicas. Derecho de las subvenciones y Ayudas públicas.
2013 - Thomson Reuters
Las subvenciones y otras prestaciones de Derecho Público no tributarias como recursos locales, Crisis Económica y Entidades locales.
2005 - Jurisprudencia Tributaria, núm. 13
Las subvenciones en el IVA desde la perspectiva comunitaria.
1998 - Quincena Fiscal, núm. 19
La percepción de subvenciones y ayudas públicas y el Impuesto sobre el Valor Añadido (especial referencia a las empresas públicas).