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Practices and Sectors

Tax

Pérez-Llorca’s Tax team is formed of professionals with a wide range of experience in this area. Our Tax lawyers are able to adopt the mindset of our clients and rise to the challenges that they set, in order to find an appropriate solution to every concern that they may have. Our Tax team provides personalised legal advice to each of our clients, assisting in their day-to-day needs as well as with strategic tax planning.

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Pérez-Llorca’s Tax team is formed of professionals with a wide range of experience in this area. Our Tax lawyers are able to adopt the mindset of our clients and rise to the challenges that they set, in order to find an appropriate solution to every concern that they may have. Our Tax team provides personalised legal advice to each of our clients, assisting in their day-to-day needs as well as with strategic tax planning.

Pérez-Llorca’s Tax team offers recurrent and case-specific advice on national and cross-border taxation to our clients, which include Spanish and international business groups, family-owned companies and individuals.

We advise on areas including:

  • Tax litigation: we advise and collaborate on tax audits and similar proceedings carried out by the tax authorities, as well as preparing appeals for the administrative or contentious-administrative courts. Our legal defence encompasses representation before all administrative bodies and courts.
  • Transactions and International Taxation: our Tax team advises on corporate and real estate transactions together with Pérez-Llorca’s Corporate/M&A and Real Estate teams, with the aim of achieving the best outcome from a taxation perspective. The lawyers on the team are highly experienced in setting up and advising Spanish REITs, and are involved in all types of processes including LBOs, MBOs, MBIs, private equity transactions, insolvency and distressed transactions, financing of infrastructures, acceleration, incubation, and financing rounds for start-ups. Our team also covers the design and implementation of tax-efficient corporate structures for non-resident clients investing in Spain, or Spanish clients who decide to internationalise their activities.
  • Wealth Management and General and Financial Taxation: we provide our clients with legal advice focused on their financial investment and inheritance planning needs. Our Tax team’s advice seeks to ensure that our clients make the right decisions in terms of direct and indirect taxation, in all administrative areas, in order to optimise their investments.

Related news

15/11/2024 The provisional text abolishing the Spanish Golden Visa is approved
16/10/2024 2025 State Budget Law Proposal
03/10/2024 Pérez-Llorca hires Christian Kaye as partner to lead the Tax practice in Mexico
22/04/2024 Pérez-Llorca appoints Marta Núñez as Tax partner
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28/09/2023 Pérez-Llorca, Tax Firm of the Year in Spain according to the International Tax Review
17/07/2023 The Pérez-Llorca/IE Law School Chair sets out proposals to attract more international investment to Spain
25/05/2023 Pérez-Llorca Legal Journal – May 2023
18/05/2023 Commentary on the Supreme Court’s judgment of 5 April 2023
17/05/2023 Pérez-Llorca strengthens its Tax practice area
01/03/2023 Interview with Clara Jiménez, Tax partner at Pérez-Llorca
28/02/2023 Tax Newsletter – February 2023
10/01/2023 The Startups Law
27/12/2022 The temporary Solidarity High Net Worth Tax and certain changes to the Wealth Tax are approved
23/12/2022 Analysis of the Special Tax Regime applicable to workers, professionals, entrepreneurs and investors posted to Spanish territory following the reform introduced by Law 28/2022
29/11/2022 Tax Newsletter – November 2022
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26/10/2022 Tax Newsletter – October 2022
21/10/2022 Analysis of the energy and fiscal measures contained in Royal Decree Law 18/2022
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04/10/2022 The Ministry of the Treasury presents a package of tax policies “for social justice and economic efficiency”
14/09/2022 Tax Newsletter – September 2022
31/08/2022 Fundamentals of Corporate Taxation in Schemes
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15/07/2022 The AEAT’s single legal personality means that the notification made to the ORT triggers the deadline for the Administration to lodge an appeal
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12/07/2022 Tax Newsletter July 2022
06/07/2022 Law on employee pension plans
20/06/2022 Tax Newsletter June 2022
13/05/2022 Distressed M&A Transaction (Spain)
19/04/2022 Pérez-Llorca analyses the Draft Law on Start-ups: impact, opportunities and consequences for start-ups in Spain
05/04/2022 The Government approves a package of extraordinary measures in response to the war in Ukraine
31/03/2022 The impact of the Start-up Law on the digital ecosystem: another missed opportunity?
29/03/2022 What next for Spanish REITs?
24/03/2022 Draft Law on Employee Pensions Plans
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25/11/2021 Webinar: Fourth Seminar on Municipal Taxation: case law developments
23/11/2021 Pérez-Llorca, Best Lawyers® ‘Law Firm of the Year’ in Spain for Corporate/M&A Law
04/11/2021 The Constitutional Court’s decision on the Tax on the Increase in Value of Urban Land
20/10/2021 Tax Newsletter October 2021
24/09/2021 Cassation appeal case law for tax matters
30/07/2021 Tax Newsletter July 2021
19/07/2021 The never-ending lightning bolt or the principle of good administration
12/07/2021 Tax developments introduced by Law 11/2021, of 9 July, on measures to prevent and combat tax fraud
01/07/2021 Cassation appeal case law for tax matters. 2020
12/05/2021 Tax Newsletter April 2021
11/05/2021 Main amendments to Value Added Tax included in Royal Decree-law 7/2021, of 27 April
05/04/2021 Tax Newsletter March 2021
05/04/2021 Jesús Cudero joins Pérez-Llorca as Of Counsel
15/03/2021 Tax Newsletter February 2021
15/03/2021 Special Information Briefing COVID-19 (No. 34): Royal Decree-law 5/2021, of 12 March, on extraordinary measures to support business solvency in response to the COVID-19 pandemic
12/03/2021 Hybrid mismatch arrangements: Spain implements ATAD II
08/02/2021 Tax Newsletter January 2021
02/02/2021 Property tax settlements should be immediately annulled when cadastral the cadastral valuation is annulled
27/01/2021 Webinar: Family businesses: advantages and proposals for action ahead of the imminent tax reform
25/01/2021 Taxation of meal vouchers after the law on remote working
18/12/2020 Analysis of the preliminary draft law on hybrid mismatches incorporating ATAD II
11/12/2020 Tax Newsletter November 2020
26/11/2020 Measures to incentivise voluntary compliance with tax obligations
24/11/2020 Webinar: Innovation in the time of COVID-19: protection and tax benefits
20/11/2020 Royal Decree-law 34/2020, of 17 November, on urgent measures to support business solvency and the energy sector, and in relation to tax matters.
18/11/2020 Webinar: Third Seminar on Municipal Taxation
06/11/2020 Tax Newsletter October 2020
30/10/2020 Main tax developments included in the Draft General State Budget Law for 2021
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25/09/2020 Stamp Duty and the economic capacity to be taxed
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25/05/2020 Special Information Briefing COVID-19 (No. 22): Fifth extension of the state of alarm: lifting of the suspension of deadlines
12/05/2020 Executive Summary of the Special Information Briefing COVID-19 (No. 18): Impact of the state of alarm on corporate income tax for the 2019 tax year
11/05/2020 Pérez-Llorca analyses the main pre-insolvency and insolvency measures approved to address the effects of COVID-19 and litigation-based liquidity solutions
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28/04/2020 Pérez-Llorca analyses the impact of the state of alarm on commercial premises and hotel leases
23/04/2020 Pérez-Llorca Webinar: “Leasing of commercial premises and hotels: what has happened since the declaration of the state of alarm and what solutions are being considered”
22/04/2020 Special Information Briefing COVID-19 (No. 14): Royal Decree-law 15/2020, of 21 April, on additional urgent measures to support the economy and employment
16/04/2020 Special Information Briefing COVID-19 (No.13): Tax Measures approved as a result of COVID-19
15/04/2020 Royal Decree-Law 14/2020: Extension of the deadline for the filing and payment of various tax returns and self-assessments
13/04/2020 Rental income reductions in the context of COVID-19
08/04/2020 COVID-19: Tax Law
07/04/2020 Tax Newsletter March 2020
02/04/2020 Special Information Briefing COVID-19 (No.12): Royal Decree-law 11/2020 of 31 March, adopting additional urgent social and economic measures
02/04/2020 Information briefing: Draft modification of the IAE and IBI tax ordinances of the Madrid City Council to establish 25% rebates
18/03/2020 Special Information Briefing COVID-19 (No. 4): Royal Decree-Law 8/2020 of 17 March on extraordinary urgent measures to address the economic and social impact of COVID-19
06/03/2020 Tax Newsletter February 2020
04/03/2020 Indirect taxation in the transfer of hotels
10/02/2020 Tax Newsletter January 2020
01/01/1970 Tax Newsletter October 2019
01/01/1970 Tax Newsletter September 2019
01/01/1970 Change of doctrine regarding the dismissal of senior managers
26/12/2019 Reflecting on ten years of REITs in Spain
18/12/2019 The regime for property rental companies in relation to ‘build to rent’ projects
05/12/2019 Tax Newsletter November 2019
28/11/2019 Pérez-Llorca organises an event to discuss the latest case law developments relating to local taxation
27/11/2019 Senior management dismissals: severance pay and a change of criteria from the Supreme Court regarding its exemption for the purposes of personal income tax
20/11/2019 Second Seminar on Municipal Taxation
19/11/2019 Two new partners join Pérez-Llorca’s Tax and Corporate practices
10/10/2019 The taxation of dismissals, unchanged
26/09/2019 The ICIO rebate for works of special municipal interest or utility
20/09/2019 Suspension of the executive procedure in view of a request for deferral or payment by instalments
20/09/2019 Challenging firm cadastral values when challenging the settlement of property tax
29/07/2019 Tax Newsletter July 2019
29/07/2019 All that glitters is not gold: the ruling of the Court of Justice of the European Union leaves the Spanish Supreme Court to determine whether buying gold from individuals is subject to Property Transfer Tax (TPO)
27/06/2019 Tax Newsletter June 2019
18/06/2019 The Department of Taxation confirms that VAT on food tokens will be returned when they are redeemed
30/05/2019 Tax Newsletter May 2019
30/04/2019 Tax Newsletter April 2019
29/03/2019 The practicalities of the new deduction for mothers to cover childcare expenses
29/03/2019 Novation deeds which modify mortgage loans are subject to stamp duty, according to the Supreme Court
25/03/2019 Tax Newsletter March 2019
14/03/2019 Certification of the UNE 19602 Standard, a paradigm of the new tax culture model
01/01/1970 Tax Newsletter February 2019
12/02/2019 Don’t forget to keep using your childcare vouchers: the DGT confirms their compatibility with the new deduction for childcare expenses
30/01/2019 Legal Briefing: Principales novedades fiscales incluidas en el proyecto de ley de Presupuestos Generales del Estado para el año 2019
23/01/2019 Tax Newsletter January 2019
01/01/1970 Tax Newsletter December 2018
10/12/2018 Spain is different. Will it treat the Google tax differently too?
04/12/2018 Both sides of the principle of financial capacity in Spanish case law
26/11/2018 Pérez-Llorca analyses the latest local taxation developments
21/11/2018 “Local Taxation News” Seminar
01/11/2018 Tax Newsletter November 2018
01/11/2018 The effects of the AJD ruling
01/01/1970 Tax Newsletter October 2018
04/10/2018 Pérez-Llorca analyses the latest taxation developments in the financial sector
19/09/2018 Seminar on ‘Fiscal challenges in the financial sector’
01/01/1970 Tax Newsletter September 2018
16/08/2018 What is gained from the ‘sandbox’ regime?
27/07/2018 The Supreme Court abolishes the verification of values by applying coefficient multipliers to the cadastral values
25/07/2018 “The new cassation appeal for tax matters”
25/07/2018 The end of the unnecessary administrative channel
20/07/2018 Tratado de la SOCIMI
18/07/2018 Tax liabilities: do you know what your new rights are?
16/07/2018 Tax changes included in Law 6/2018, of 3 July, on the General State Budgets
01/07/2018 Tax Newsletter July 2018
21/06/2018 Pérez-Llorca/IE Chair on Commercial Law: ‘The new cassation appeal for tax matters’
12/06/2018 The problem of complex VAT transactions: independent or ancillary?
01/06/2018 Tax Newsletter June 2018
01/06/2018 Tax Newsletter June 2018
07/05/2018 Inheritance and gift tax 2018 (Part 1)
07/05/2018 Tipos impositivos de ITP-AJD aplicable en las CCAA en el 2018
03/05/2018 Challenging the traditional concept of permanent establishment in the digital economy
01/05/2018 Tax Newsletter May 2018
26/04/2018 Fees for work over two years: a step forward in their taxation
09/04/2018 Developments regarding the municipal capital gains tax
01/04/2018 Tax Newsletter April 2018
15/03/2018 Tax exemption of the maternity benefit is now a matter for the Supreme Court
13/03/2018 New legislation on ITP-AJD in the Autonomous Regions for the 2018 fiscal year(Part 1)
09/03/2018 Supreme Court’s blow to management procedures
06/03/2018 VAT: New rules on digital services and distance selling and proposals to reform their tax rates
05/01/2018 Tax innovations approved at the end of 2017: direct and indirect taxes and other urgent measures
05/01/2018 Novedades fiscales al cierre del ejercicio 2017: Impuestos directos e indirectos y otras medidas urgentes
05/01/2018 Fiscal news at the close of the 2017 financial year: Implementing Regulation of the LGT
23/11/2017 eSports are no longer just for kids
21/11/2017 The SC limits the time limits for the Administration to issue a new decision in the case of retroactive proceedings
13/07/2017 The evolution of deductions in respect of software activities and the taxation of indirect costs linked to R&D&I
06/07/2017 Inheritance and gift tax 2017 (Part 2)
26/06/2017 New ruling on severance pay for dismissed executives
20/06/2017 Third Seminar on R&D&I: The evolution of deductions in respect of software activities and the taxation of indirect costs linked to research, development and innovation
12/06/2017 Tax amnesty: Get ready for a shock…
09/06/2017 What cannot be is not, and is impossible too.
06/06/2017 Medical congresses – what now?
05/06/2017 New legislation on ITP-AJD in the Autonomous Communities for 2017 (part 2)
10/05/2017 Technical Seminar: Challenges posed by the entry into force of the Immediate Supply of Information (SII)
17/04/2017 The much-needed centralisation of electricity taxation
10/04/2017 Inheritance and gift tax 2017
22/03/2017 Pérez-Llorca appoints Norma Peña i Bagés as Tax partner
07/03/2017 New legislation on ITP-AJD in the Autonomous Regions for the 2017 fiscal year
09/12/2016 New system for keeping registry books through the AEAT electronic office (SII)
09/12/2016 Entrada y registro domiciliario: en el justo medio está la virtud
05/12/2016 Package of tax measures adopted by the Council of Ministers in order to meet the 2017 public deficit target
05/12/2016 VAT on digital books, newspapers and magazines
08/11/2016 Taxation of directors’ remuneration
05/05/2016 El ITP-AJD para el 2016 en las Comunidades Autónomas
26/04/2016 Seminar on Directors’ Remuneration. Regime applicable according to the form of government adopted
22/04/2016 Los derivados financieros y su problemático tratamiento en el IVA
06/04/2016 Novedades legislativas en materia de ITP-AJD en las Comunidades Autónomas para el ejercicio 2016 (2ª parte)
16/03/2016 La responsabilidad patrimonial del Estado en el caso del céntimo sanitario: análisis a la luz del nuevo régimen fiscal
11/03/2016 La ‘plusvalía municipal’ y la inexistencia de plusvalía real
04/03/2016 Novedades legislativas en materia de ITP-AJD en las Comunidades Autónomas para el ejercicio 2016
13/11/2015 Law 34/2015, of 21 September, partially amending Law 58/2003, of 17 December, General Tax Code
05/11/2015 Legislative changes introduced by the Budget Law
25/09/2015 Partial amendment of the General Tax Code
15/07/2015 Tax management procedures
12/05/2015 Second R&D&I Day: new developments and significant practical issues
04/05/2015 New legislation on ITP-AJD in the Autonomous Communities for the 2015 fiscal year (part 2)
29/04/2015 La reforma del IVA, un incentivo a las operaciones inmobiliarias en España
25/03/2015 Consolidation groups – Outstanding issues
20/03/2015 Financial guarantees and judicial approval. Conclusions of the Madrid Commercial Court Judges
11/03/2015 New legislation on ITP-AJD in the Autonomous Regions for the 2015 fiscal year
02/03/2015 New administrative criteria regarding Spanish REITs
17/02/2015 New regulation of the scope of entities under the tax consolidation regime
05/12/2014 Ejecuciones hipotecarias y devengo del IVA: la duda que cesa
05/12/2014 Un análisis en profundidad de la Reforma Fiscal: IS Parte II Regímenes Especiales y Gestión del Impuesto
27/11/2014 Draft Law for the Reform of the Spanish Tax System
14/11/2014 Latest (and contradictory) case law on the verification of prescribed financial years
07/11/2014 An in-depth analysis of the Tax Reform: Corporate Income Tax Part I, General Regime
03/11/2014 Europe confirms that Spanish inheritance and gift tax law discriminates against non-residents: proposed legal change
08/10/2014 An in-depth analysis of the Tax Reform: IRPF and IRNR
06/10/2014 El Impuesto sobre Sucesiones y Donaciones español es contrario a la normativa europea
12/09/2014 The CJEU on ISD: legal consequence and economic effect
09/09/2014 Antonio Camacho, Public Prosecutor on leave of absence, joins Pérez-Llorca
04/09/2014 More pressure for regional tax reform
04/07/2014 Offsetting negative tax bases: good news and bad news
03/07/2014 The tax inspection deadline: a minefield
30/06/2014 The siege on remuneration schemes after the tax reform
27/06/2014 Nuevos incentivos fiscales en el Impuesto sobre Sociedades
25/06/2014 The trial balloon of taxation of termination payments
24/06/2014 Tax Reform Information Briefing
06/06/2014 The Supreme Court’s somersault
06/05/2014 Table of ITP-AJD tax rates applicable in the Autonomous Regions in 2014
25/04/2014 Las propuestas de mejora para el régimen de impatriados, un atractivo régimen tributario
10/04/2014 New legislation on ITP-AJD in the Autonomous Regions for 2014 (Part II).
03/04/2014 Relevant legal and practical aspects of R&D&I
28/03/2014 Reform for the autonomous regions: environmental taxes
20/03/2014 The new Patent Box regime, a tax opportunity
20/03/2014 Full reimbursement of the tax on excise duties regardless of invoices
18/03/2014 New legislation on ITP-AJD in the Autonomous Regions for 2014 (part I)
17/03/2014 Report from the Commission of Experts for the Reform of the Spanish Tax System
10/03/2014 Relevant practical and law features of I+D+i
02/01/2014 Law 22/2013, of 23 December, on the General State Budget for 2014
02/01/2014 Law 22/2013, of 23 December, on the General State Budget for 2014
Legal briefing
The provisional text abolishing the Spanish Golden Visa is approved 15/11/2024
Legal briefing
2025 State Budget Law Proposal 16/10/2024
Press release
Pérez-Llorca hires Christian Kaye as partner to lead the Tax practice in Mexico 03/10/2024
Press release
Pérez-Llorca appoints Marta Núñez as Tax partner 22/04/2024
Press release
Pérez-Llorca strengthens its Lisbon office with the addition of four new partners 08/01/2024
Legal briefing
Occupational pension plans and funds 18/12/2023
Press release
Pérez-Llorca, Tax Firm of the Year in Spain according to the International Tax Review 28/09/2023
Press release
The Pérez-Llorca/IE Law School Chair sets out proposals to attract more international investment to Spain 17/07/2023
Revista jurídica
Pérez-Llorca Legal Journal – May 2023 25/05/2023
Legal briefing
Commentary on the Supreme Court’s judgment of 5 April 2023 18/05/2023
Press release
Pérez-Llorca strengthens its Tax practice area 17/05/2023
Interview
Interview with Clara Jiménez, Tax partner at Pérez-Llorca 01/03/2023
Newsletter
Tax Newsletter – February 2023 28/02/2023
Legal briefing
The Startups Law 10/01/2023
Legal briefing
The temporary Solidarity High Net Worth Tax and certain changes to the Wealth Tax are approved 27/12/2022
Legal briefing
Analysis of the Special Tax Regime applicable to workers, professionals, entrepreneurs and investors posted to Spanish territory following the reform introduced by Law 28/2022 23/12/2022
Newsletter
Tax Newsletter – November 2022 29/11/2022
Legal briefing
The Government presents the amendments introducing the temporary Solidarity High Net Worth Tax and certain changes to the Wealth Tax 14/11/2022
Newsletter
Tax Newsletter – October 2022 26/10/2022
Legal briefing
Analysis of the energy and fiscal measures contained in Royal Decree Law 18/2022 21/10/2022
Legal briefing
Main tax developments included in the Draft General State Budget Law for 2023 17/10/2022
Legal briefing
Analysis of the measures contained in the emergency intervention regulation to address high energy prices 11/10/2022
Legal briefing
The Ministry of the Treasury presents a package of tax policies “for social justice and economic efficiency” 04/10/2022
Newsletter
Tax Newsletter – September 2022 14/09/2022
Book
Fundamentals of Corporate Taxation in Schemes 31/08/2022
Legal briefing
Web3 Legal approach 21/07/2022
Article
The AEAT’s single legal personality means that the notification made to the ORT triggers the deadline for the Administration to lodge an appeal 15/07/2022
Article
The compensation allowances contained in regional urban planning laws: legal consequences of denying their tax nature 15/07/2022
Newsletter
Tax Newsletter July 2022 12/07/2022
Legal briefing
Law on employee pension plans 06/07/2022
Newsletter
Tax Newsletter June 2022 20/06/2022
Article
Distressed M&A Transaction (Spain) 13/05/2022
Press release
Pérez-Llorca analyses the Draft Law on Start-ups: impact, opportunities and consequences for start-ups in Spain 19/04/2022
Legal briefing
The Government approves a package of extraordinary measures in response to the war in Ukraine 05/04/2022
Events and Webinars
The impact of the Start-up Law on the digital ecosystem: another missed opportunity? 31/03/2022
Article
What next for Spanish REITs? 29/03/2022
Legal briefing
Draft Law on Employee Pensions Plans 24/03/2022
Legal briefing
Modification of the legal regime associated with non-compliance with the Spanish tax form 720 after it was declared contrary to EU law 10/03/2022
Article
Spain Adopts New Measures For Start-Up Businesses 07/02/2022
Legal briefing
New binding tax rulings V2967-21 and V2997, or a clarification to the tax treatment applicable to direct investments of German investment funds 07/02/2022
Book
For tax reform focused on improving efficiency, competitiveness and economic growth in the medium to long term 02/02/2022
Legal briefing
The CJEU declares that the penalty system established for failing to comply with the obligation to declare assets and rights located abroad is contrary to EU law. 28/01/2022
Legal briefing
Text of the Draft Law on Start-ups published 30/12/2021
Legal briefing
Legislative developments in 2021 and projections for 2022 23/12/2021
Press release
Pérez-Llorca debates the latest case law developments in Municipal Taxation 16/12/2021
Press release
The Pérez-Llorca/IE Chair on Commercial Law debates the future of competition infringements 03/12/2021
Events and Webinars
Webinar: Fourth Seminar on Municipal Taxation: case law developments 25/11/2021
Press release
Pérez-Llorca, Best Lawyers® ‘Law Firm of the Year’ in Spain for Corporate/M&A Law 23/11/2021
Legal briefing
The Constitutional Court’s decision on the Tax on the Increase in Value of Urban Land 04/11/2021
Newsletter
Tax Newsletter October 2021 20/10/2021
Article
Cassation appeal case law for tax matters 24/09/2021
Newsletter
Tax Newsletter July 2021 30/07/2021
Article
The never-ending lightning bolt or the principle of good administration 19/07/2021
Legal briefing
Tax developments introduced by Law 11/2021, of 9 July, on measures to prevent and combat tax fraud 12/07/2021
Book
Cassation appeal case law for tax matters. 2020 01/07/2021
Newsletter
Tax Newsletter April 2021 12/05/2021
Legal briefing
Main amendments to Value Added Tax included in Royal Decree-law 7/2021, of 27 April 11/05/2021
Newsletter
Tax Newsletter March 2021 05/04/2021
Press release
Jesús Cudero joins Pérez-Llorca as Of Counsel 05/04/2021
Newsletter
Tax Newsletter February 2021 15/03/2021
Coronavirus COVID-19
Special Information Briefing COVID-19 (No. 34): Royal Decree-law 5/2021, of 12 March, on extraordinary measures to support business solvency in response to the COVID-19 pandemic 15/03/2021
Legal briefing
Hybrid mismatch arrangements: Spain implements ATAD II 12/03/2021
Newsletter
Tax Newsletter January 2021 08/02/2021
Article
Property tax settlements should be immediately annulled when cadastral the cadastral valuation is annulled 02/02/2021
Events and Webinars
Webinar: Family businesses: advantages and proposals for action ahead of the imminent tax reform 27/01/2021
Article
Taxation of meal vouchers after the law on remote working 25/01/2021
Legal briefing
Analysis of the preliminary draft law on hybrid mismatches incorporating ATAD II 18/12/2020
Newsletter
Tax Newsletter November 2020 11/12/2020
Article
Measures to incentivise voluntary compliance with tax obligations 26/11/2020
Events and Webinars
Webinar: Innovation in the time of COVID-19: protection and tax benefits 24/11/2020
Coronavirus COVID-19
Royal Decree-law 34/2020, of 17 November, on urgent measures to support business solvency and the energy sector, and in relation to tax matters. 20/11/2020
Events and Webinars
Webinar: Third Seminar on Municipal Taxation 18/11/2020
Newsletter
Tax Newsletter October 2020 06/11/2020
Legal briefing
Main tax developments included in the Draft General State Budget Law for 2021 30/10/2020
Book
Local taxation in schemes 21/10/2020
Article
The legal significance of the time limit for notification of decisions of the economic-administrative courts 07/10/2020
Newsletter
Tax Newsletter September 2020 30/09/2020
Article
Stamp Duty and the economic capacity to be taxed 25/09/2020
Article
The principle of good administration for tax matters 31/07/2020
Book
Jurisprudencia casacional en materia tributaria 29/06/2020
Events and Webinars
Webinar: “COVID-19 Travel Disruptions: Impact on Foreign Business Travelers, Executives and their Employers” 17/06/2020
Newsletter
Tax Newsletter May 2020 05/06/2020
Coronavirus COVID-19
Special Information Briefing COVID-19 (No. 23): Royal Decree-law 19/2020 adopting additional agricultural, scientific, economic, employment, social security and tax measures 29/05/2020
Coronavirus COVID-19
Special Information Briefing COVID-19 (No. 22): Fifth extension of the state of alarm: lifting of the suspension of deadlines 25/05/2020
Coronavirus COVID-19
Executive Summary of the Special Information Briefing COVID-19 (No. 18): Impact of the state of alarm on corporate income tax for the 2019 tax year 12/05/2020
Press release
Pérez-Llorca analyses the main pre-insolvency and insolvency measures approved to address the effects of COVID-19 and litigation-based liquidity solutions 11/05/2020
Newsletter
Tax Newsletter April 2020 07/05/2020
Events and Webinars
Pérez-Llorca Webinar: “Litigation-based Liquidity Solutions: Selling Litigation” 06/05/2020
Press release
Pérez-Llorca analyses the impact of the state of alarm on commercial premises and hotel leases 28/04/2020
Events and Webinars
Pérez-Llorca Webinar: “Leasing of commercial premises and hotels: what has happened since the declaration of the state of alarm and what solutions are being considered” 23/04/2020
Coronavirus COVID-19
Special Information Briefing COVID-19 (No. 14): Royal Decree-law 15/2020, of 21 April, on additional urgent measures to support the economy and employment 22/04/2020
Coronavirus COVID-19
Special Information Briefing COVID-19 (No.13): Tax Measures approved as a result of COVID-19 16/04/2020
Legal briefing
Royal Decree-Law 14/2020: Extension of the deadline for the filing and payment of various tax returns and self-assessments 15/04/2020
Legal briefing
Rental income reductions in the context of COVID-19 13/04/2020
Coronavirus COVID-19
COVID-19: Tax Law 08/04/2020
Newsletter
Tax Newsletter March 2020 07/04/2020
Coronavirus COVID-19
Special Information Briefing COVID-19 (No.12): Royal Decree-law 11/2020 of 31 March, adopting additional urgent social and economic measures 02/04/2020
Legal briefing
Information briefing: Draft modification of the IAE and IBI tax ordinances of the Madrid City Council to establish 25% rebates 02/04/2020
Coronavirus COVID-19
Special Information Briefing COVID-19 (No. 4): Royal Decree-Law 8/2020 of 17 March on extraordinary urgent measures to address the economic and social impact of COVID-19 18/03/2020
Newsletter
Tax Newsletter February 2020 06/03/2020
Article
Indirect taxation in the transfer of hotels 04/03/2020
Newsletter
Tax Newsletter January 2020 10/02/2020
Newsletter
Tax Newsletter October 2019 01/01/1970
Newsletter
Tax Newsletter September 2019 01/01/1970
Article
Change of doctrine regarding the dismissal of senior managers 01/01/1970
Article
Reflecting on ten years of REITs in Spain 26/12/2019
Article
The regime for property rental companies in relation to ‘build to rent’ projects 18/12/2019
Newsletter
Tax Newsletter November 2019 05/12/2019
Press release
Pérez-Llorca organises an event to discuss the latest case law developments relating to local taxation 28/11/2019
Legal briefing
Senior management dismissals: severance pay and a change of criteria from the Supreme Court regarding its exemption for the purposes of personal income tax 27/11/2019
Events and Webinars
Second Seminar on Municipal Taxation 20/11/2019
Press release
Two new partners join Pérez-Llorca’s Tax and Corporate practices 19/11/2019
Article
The taxation of dismissals, unchanged 10/10/2019
Article
The ICIO rebate for works of special municipal interest or utility 26/09/2019
Article
Suspension of the executive procedure in view of a request for deferral or payment by instalments 20/09/2019
Article
Challenging firm cadastral values when challenging the settlement of property tax 20/09/2019
Newsletter
Tax Newsletter July 2019 29/07/2019
Article
All that glitters is not gold: the ruling of the Court of Justice of the European Union leaves the Spanish Supreme Court to determine whether buying gold from individuals is subject to Property Transfer Tax (TPO) 29/07/2019
Newsletter
Tax Newsletter June 2019 27/06/2019
Article
The Department of Taxation confirms that VAT on food tokens will be returned when they are redeemed 18/06/2019
Newsletter
Tax Newsletter May 2019 30/05/2019
Newsletter
Tax Newsletter April 2019 30/04/2019
Events and Webinars
The practicalities of the new deduction for mothers to cover childcare expenses 29/03/2019
Legal briefing
Novation deeds which modify mortgage loans are subject to stamp duty, according to the Supreme Court 29/03/2019
Newsletter
Tax Newsletter March 2019 25/03/2019
Article
Certification of the UNE 19602 Standard, a paradigm of the new tax culture model 14/03/2019
Newsletter
Tax Newsletter February 2019 01/01/1970
Article
Don’t forget to keep using your childcare vouchers: the DGT confirms their compatibility with the new deduction for childcare expenses 12/02/2019
Press release
Legal Briefing: Principales novedades fiscales incluidas en el proyecto de ley de Presupuestos Generales del Estado para el año 2019 30/01/2019
Newsletter
Tax Newsletter January 2019 23/01/2019
Newsletter
Tax Newsletter December 2018 01/01/1970
Article
Spain is different. Will it treat the Google tax differently too? 10/12/2018
Article
Both sides of the principle of financial capacity in Spanish case law 04/12/2018
Press release
Pérez-Llorca analyses the latest local taxation developments 26/11/2018
Events and Webinars
“Local Taxation News” Seminar 21/11/2018
Newsletter
Tax Newsletter November 2018 01/11/2018
Article
The effects of the AJD ruling 01/11/2018
Newsletter
Tax Newsletter October 2018 01/01/1970
Press release
Pérez-Llorca analyses the latest taxation developments in the financial sector 04/10/2018
Events and Webinars
Seminar on ‘Fiscal challenges in the financial sector’ 19/09/2018
Newsletter
Tax Newsletter September 2018 01/01/1970
Article
What is gained from the ‘sandbox’ regime? 16/08/2018
Article
The Supreme Court abolishes the verification of values by applying coefficient multipliers to the cadastral values 27/07/2018
Article
“The new cassation appeal for tax matters” 25/07/2018
Article
The end of the unnecessary administrative channel 25/07/2018
Book
Tratado de la SOCIMI 20/07/2018
Article
Tax liabilities: do you know what your new rights are? 18/07/2018
Legal briefing
Tax changes included in Law 6/2018, of 3 July, on the General State Budgets 16/07/2018
Newsletter
Tax Newsletter July 2018 01/07/2018
Events and Webinars
Pérez-Llorca/IE Chair on Commercial Law: ‘The new cassation appeal for tax matters’ 21/06/2018
Article
The problem of complex VAT transactions: independent or ancillary? 12/06/2018
Newsletter
Tax Newsletter June 2018 01/06/2018
Newsletter
Tax Newsletter June 2018 01/06/2018
Article
Inheritance and gift tax 2018 (Part 1) 07/05/2018
Article
Tipos impositivos de ITP-AJD aplicable en las CCAA en el 2018 07/05/2018
Article
Challenging the traditional concept of permanent establishment in the digital economy 03/05/2018
Newsletter
Tax Newsletter May 2018 01/05/2018
Article
Fees for work over two years: a step forward in their taxation 26/04/2018
Article
Developments regarding the municipal capital gains tax 09/04/2018
Newsletter
Tax Newsletter April 2018 01/04/2018
Article
Tax exemption of the maternity benefit is now a matter for the Supreme Court 15/03/2018
Article
New legislation on ITP-AJD in the Autonomous Regions for the 2018 fiscal year(Part 1) 13/03/2018
Article
Supreme Court’s blow to management procedures 09/03/2018
Legal briefing
VAT: New rules on digital services and distance selling and proposals to reform their tax rates 06/03/2018
Legal briefing
Tax innovations approved at the end of 2017: direct and indirect taxes and other urgent measures 05/01/2018
Legal briefing
Novedades fiscales al cierre del ejercicio 2017: Impuestos directos e indirectos y otras medidas urgentes 05/01/2018
Legal briefing
Fiscal news at the close of the 2017 financial year: Implementing Regulation of the LGT 05/01/2018
Article
eSports are no longer just for kids 23/11/2017
Legal briefing
The SC limits the time limits for the Administration to issue a new decision in the case of retroactive proceedings 21/11/2017
Press release
The evolution of deductions in respect of software activities and the taxation of indirect costs linked to R&D&I 13/07/2017
Article
Inheritance and gift tax 2017 (Part 2) 06/07/2017
Article
New ruling on severance pay for dismissed executives 26/06/2017
Events and Webinars
Third Seminar on R&D&I: The evolution of deductions in respect of software activities and the taxation of indirect costs linked to research, development and innovation 20/06/2017
Article
Tax amnesty: Get ready for a shock… 12/06/2017
Article
What cannot be is not, and is impossible too. 09/06/2017
Article
Medical congresses – what now? 06/06/2017
Article
New legislation on ITP-AJD in the Autonomous Communities for 2017 (part 2) 05/06/2017
Events and Webinars
Technical Seminar: Challenges posed by the entry into force of the Immediate Supply of Information (SII) 10/05/2017
Article
The much-needed centralisation of electricity taxation 17/04/2017
Article
Inheritance and gift tax 2017 10/04/2017
Press release
Pérez-Llorca appoints Norma Peña i Bagés as Tax partner 22/03/2017
Article
New legislation on ITP-AJD in the Autonomous Regions for the 2017 fiscal year 07/03/2017
Legal briefing
New system for keeping registry books through the AEAT electronic office (SII) 09/12/2016
Article
Entrada y registro domiciliario: en el justo medio está la virtud 09/12/2016
Legal briefing
Package of tax measures adopted by the Council of Ministers in order to meet the 2017 public deficit target 05/12/2016
Article
VAT on digital books, newspapers and magazines 05/12/2016
Article
Taxation of directors’ remuneration 08/11/2016
Article
El ITP-AJD para el 2016 en las Comunidades Autónomas 05/05/2016
Events and Webinars
Seminar on Directors’ Remuneration. Regime applicable according to the form of government adopted 26/04/2016
Article
Los derivados financieros y su problemático tratamiento en el IVA 22/04/2016
Article
Novedades legislativas en materia de ITP-AJD en las Comunidades Autónomas para el ejercicio 2016 (2ª parte) 06/04/2016
Article
La responsabilidad patrimonial del Estado en el caso del céntimo sanitario: análisis a la luz del nuevo régimen fiscal 16/03/2016
Article
La ‘plusvalía municipal’ y la inexistencia de plusvalía real 11/03/2016
Article
Novedades legislativas en materia de ITP-AJD en las Comunidades Autónomas para el ejercicio 2016 04/03/2016
Article
Law 34/2015, of 21 September, partially amending Law 58/2003, of 17 December, General Tax Code 13/11/2015
Legal briefing
Legislative changes introduced by the Budget Law 05/11/2015
Legal briefing
Partial amendment of the General Tax Code 25/09/2015
Article
Tax management procedures 15/07/2015
Events and Webinars
Second R&D&I Day: new developments and significant practical issues 12/05/2015
Article
New legislation on ITP-AJD in the Autonomous Communities for the 2015 fiscal year (part 2) 04/05/2015
Article
La reforma del IVA, un incentivo a las operaciones inmobiliarias en España 29/04/2015
Legal briefing
Consolidation groups – Outstanding issues 25/03/2015
Legal briefing
Financial guarantees and judicial approval. Conclusions of the Madrid Commercial Court Judges 20/03/2015
Article
New legislation on ITP-AJD in the Autonomous Regions for the 2015 fiscal year 11/03/2015
Legal briefing
New administrative criteria regarding Spanish REITs 02/03/2015
Legal briefing
New regulation of the scope of entities under the tax consolidation regime 17/02/2015
Article
Ejecuciones hipotecarias y devengo del IVA: la duda que cesa 05/12/2014
Article
Un análisis en profundidad de la Reforma Fiscal: IS Parte II Regímenes Especiales y Gestión del Impuesto 05/12/2014
Legal briefing
Draft Law for the Reform of the Spanish Tax System 27/11/2014
Article
Latest (and contradictory) case law on the verification of prescribed financial years 14/11/2014
Article
An in-depth analysis of the Tax Reform: Corporate Income Tax Part I, General Regime 07/11/2014
Article
Europe confirms that Spanish inheritance and gift tax law discriminates against non-residents: proposed legal change 03/11/2014
Article
An in-depth analysis of the Tax Reform: IRPF and IRNR 08/10/2014
Article
El Impuesto sobre Sucesiones y Donaciones español es contrario a la normativa europea 06/10/2014
Article
The CJEU on ISD: legal consequence and economic effect 12/09/2014
Press release
Antonio Camacho, Public Prosecutor on leave of absence, joins Pérez-Llorca 09/09/2014
Article
More pressure for regional tax reform 04/09/2014
Article
Offsetting negative tax bases: good news and bad news 04/07/2014
Article
The tax inspection deadline: a minefield 03/07/2014
Article
The siege on remuneration schemes after the tax reform 30/06/2014
Article
Nuevos incentivos fiscales en el Impuesto sobre Sociedades 27/06/2014
Article
The trial balloon of taxation of termination payments 25/06/2014
Legal briefing
Tax Reform Information Briefing 24/06/2014
Article
The Supreme Court’s somersault 06/06/2014
Article
Table of ITP-AJD tax rates applicable in the Autonomous Regions in 2014 06/05/2014
Article
Las propuestas de mejora para el régimen de impatriados, un atractivo régimen tributario 25/04/2014
Article
New legislation on ITP-AJD in the Autonomous Regions for 2014 (Part II). 10/04/2014
Events and Webinars
Relevant legal and practical aspects of R&D&I 03/04/2014
Article
Reform for the autonomous regions: environmental taxes 28/03/2014
Article
The new Patent Box regime, a tax opportunity 20/03/2014
Article
Full reimbursement of the tax on excise duties regardless of invoices 20/03/2014
Article
New legislation on ITP-AJD in the Autonomous Regions for 2014 (part I) 18/03/2014
Legal briefing
Report from the Commission of Experts for the Reform of the Spanish Tax System 17/03/2014
Newsletter
Relevant practical and law features of I+D+i 10/03/2014
Legal briefing
Law 22/2013, of 23 December, on the General State Budget for 2014 02/01/2014
Article
Law 22/2013, of 23 December, on the General State Budget for 2014 02/01/2014
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Contacts

Barcelona
Esther Virgili Moreno
Norma Peña i Bagés
Lisbon
Susana Estêvão Gonçalves
Madrid
Adolfo Martín
Antonio Ruiz
Clara Jiménez
Diego Marín-Barnuevo
Felipe Alonso
Javier Povo
José Azqueta
José Ramón Vizcaíno
José Suárez
Marta Núñez