TAX LAW

CENTELL-FOLCH ABOGADOS ASOCIADOS has a team of highly experienced tax lawyers. Our lawyers’ ties to university teaching roles means that they are always rigourously up to date with statutory innovations and their surrounding issues. This is why our professionals have the in-depth expertise and the right attitude to solve our clients’ problems.

Our law firm offers regular advice on the following tax law domains:

GENERAL TAX LAW

We provide ongoing advice on general matters of Spanish and international tax law as applied to individuals, corporations and non-profit bodies. We analyse specific transactions – purchases and sales, agency contracts, distribution contracts, liquidation of joint property or marital property, etc – and recurring matters, such as tax consolidation, transfer prices, insolvencies, transaction location and value-added tax implications, etc.

We also advise on pre-emptive actions, such as the drafting of applications for private letter rulings/advance clearance from the Directorate General of Taxation of the Ministry of Finance and its regional counterparts, or preliminary analysis of potential issues in business activities and transactions. We also carry out preliminary assessments, consider potential deductions and rebates, tax credit requirements, compliance work, etc, and issue reports, papers and opinions on the tax issues affecting the given legal act and its fit with the tax laws and regulations prevailing at the given time.

  TAX COMPLIANCE UPDATES

Our firm has successfully advised on initiatives to update the tax compliance of foreign wealth and income. We also advise individuals whose tax affairs may be pending an update in line with current laws and regulations, and we provide recurring assistance in the event of audits on completed tax compliance updates.

  TAX PROCEDURES, DISPUTES AND LITIGATION

We advise and assist our clients in all proceedings facing the various tax authorities concerned, representing them in any audits and planning and coordinating defence strategies.

We specialise in government entry and search powers. We provide a personal presence at entry and search procedures and personally protect the taxpayer’s rights, during the entry and search procedure itself, in subsequent audit developments and through challenges in the domain of judicial review.

We provide legal support and management in proceedings heard by administrative tribunals and in judicial review in all venues, including Spain’s Supreme Court and Constitutional Court and European Union courts to safeguard our client’s interests.

  EXPATRIATE TAX AFFAIRS

We advise on the tax affairs of Spanish expatriates overseas and foreign expatriates in Spain to optimise their tax profiles, apply the most beneficial regime, and alert to the formal requirements our clients must satisfy, through prior examination of available tax advantages.

  SPORT TAX AFFAIRS

CENTELL-FOLCH ABOGADOS ASOCIADOS has had ties with the world of sport for many years, and we advise both clubs and sportspeople. We help our clients to optimise their tax affairs by examining all tax implications, applicable regimes, and the tax issues surrounding employment relationships, image rights and sponsorship deals.

  INTERNATIONAL TAX AFFAIRS

CENTELL-FOLCH ABOGADOS ASOCIADOS is very much aware of the worldwide effects of globalisation. Our clients increasingly engage in cross-border projects and investments. This prompts us to advise them on the optimal tax structuring of companies and ownership schemes, international shareholdings, succession planning, distribution of profit and royalties, mergers and acquisitions, cooperation strategies, management fees and so forth, having regard to double taxation treaties and the laws of each country involved.

In this endeavour, CENTELL-FOLCH ABOGADOS ASOCIADOS works closely with top law firms in other countries.

  TAX FRAUD OPINIONS

Owing to the firm’s academic ties, our lawyers also specialise in drafting expert evidence reports in cooperation with criminal lawyers, and appearing in court to ratify expert evidence as required. Our lawyers are also available to appear in court to oppose government tax officers in forensic debate.

  HIGH NET WORTH

This area specialises in tax optimisation for high net worth individuals and families, identifying the ideal approach to personal income tax, wealth tax and inheritance and gift tax.

Our lawyers’ day-to-day work is to plan tax returns, calculate joint personal income tax and wealth tax charge limits, oversee succession plans, safeguard inheritances, etc.

  FAMILY BUSINESSES

In cooperation with the civil, commercial and corporate law divisions of the firm, we advise our clients on structuring their family business and planning its succession: wills, family shareholder agreements, articles of association, etc, while preserving compliance with constantly evolving tax laws and regulations.

  RESTRUCTURING

We advise on mergers, de-mergers, share exchanges, contributions of business divisions, throughout preliminary documentary analysis, establishment of economic grounds valid under statute, and all other required steps and formalities, in partnership with the commercial and corporate law department and up until filing with the appropriate registry.