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.
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.
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.
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.
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).
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.
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.
The university involvement of some of our lawyers means that we are regularly asked to write and defend reports on tax offences.
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.
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.
Our professionals are experts in formulating friendly procedures to prevent situations of double residence.
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.