{"id":2841,"date":"2022-08-30T12:16:55","date_gmt":"2022-08-30T11:16:55","guid":{"rendered":"https:\/\/www.ideolegal.com\/?page_id=2841"},"modified":"2025-09-09T15:53:29","modified_gmt":"2025-09-09T14:53:29","slug":"tax-law","status":"publish","type":"page","link":"https:\/\/www.ideolegal.com\/en\/practice-area\/tax-law\/","title":{"rendered":"Tax Law"},"content":{"rendered":"

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TAX LAW<\/span>Continuous tax advice.<\/span><\/span><\/h1><\/header>
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Ongoing tax advice (tax and fiscal strategy)<\/div><\/div><\/div>
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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 MART\u00cdN ABOGADOS works with greater intensity to provide, regularly, advice to various companies, public bodies, individuals who carry out economic activities, etc.<\/p>\n

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.<\/p>\n

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Featured Posts:<\/span><\/span><\/h2><\/header>
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2018 - Tirant Lo Blanch, Valencia<\/div>
La continuaci\u00f3n de la reforma tributaria.<\/div><\/div><\/div>
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2015 - Tirant lo Blanch<\/div>
La reforma tributaria.<\/div><\/div><\/div>
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CISS (2 ediciones)<\/div>
Gu\u00eda del Impuesto sobre la Renta de las Personas F\u00edsicas.<\/div><\/div><\/div>
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2012 - Aranzadi<\/div>
Comentarios a la Ley y Reglamento de IVA.<\/div><\/div><\/div>
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2010 - Civitas<\/div>
Manual del Impuesto sobre Sociedades.<\/div><\/div><\/div>
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More posts<\/div>
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Marcial Pons (8 ediciones)<\/div>
Curso de Derecho Tributario. Parte especial. Sistema Tributario. Los tributos en particular.<\/div><\/div><\/div>
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2009 - IEF<\/div>
Manual del Impuesto sobre la Renta de las Personas F\u00edsicas<\/div><\/div><\/div>
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2008- IEF<\/div>
Manual del Impuesto sobre el Valor A\u00f1adido<\/div><\/div><\/div>
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2008- Tirant lo Blanch<\/div>
El Impuesto sobre la Renta de las personas f\u00edsicas: las actividades econ\u00f3micas<\/div><\/div><\/div>
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2003 - IEF<\/div>
Manual del Impuesto sobre Sociedades<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>
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Due diligence<\/div><\/div><\/div><\/div><\/div><\/div>
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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.<\/p>\n

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Taxation of inheritance and donations<\/div><\/div><\/div>
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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.<\/p>\n

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Featured Posts:<\/span><\/span><\/h2><\/header>
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Tirant Lo Blanch (2 ediciones)<\/div>
El impuesto sobre Sucesiones y Donaciones.<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>
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Wealth tax<\/div><\/div><\/div><\/div><\/div><\/div>
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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.<\/p>\n

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International taxation<\/div><\/div><\/div>
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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 MART\u00cdN ABOGADOS belong to the IFA (International Fiscal Association) through the Spanish Association of Financial Law.<\/p>\n

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Featured Posts:<\/span><\/span><\/h2><\/header>
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2002- Fiscal Mes a Mes<\/div>
El r\u00e9gimen tributario de los partherships brit\u00e1nicos en Espa\u00f1a: situaci\u00f3n actual y perspectivas de futuro<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>
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Related operations<\/div><\/div><\/div>
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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.<\/p>\n

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Featured Posts:<\/span><\/span><\/h2><\/header>
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2011 - CEF<\/div>
Obligaciones de documentaci\u00f3n y obligaciones de informaci\u00f3n: modelo 200, Casos pr\u00e1cticos de operaciones vinculadas a la empresa familiar (precios de transferencia).<\/div><\/div><\/div>
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2010 - AEDAF-CEF<\/div>
Procedimiento de comprobaci\u00f3n del valor normal de mercado, Manual Fiscalidad de los precios de transferencia (operaciones vinculadas).<\/div><\/div><\/div>
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2010 - Bosch<\/div>
Las operaciones vinculadas en el Impuesto sobre Sociedades.<\/div><\/div><\/div>
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2010 - Pr\u00e1ctica fiscal, n\u00fam. 5<\/div>
Norma de operaciones vinculadas aplicables \u00fanicamente a los no residentes<\/div><\/div><\/div>
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1996 - Quincena Fiscal, n\u00fam. 15<\/div>
Las operaciones vinculadas en el nuevo Impuesto sobre Sociedades.<\/div><\/div><\/div>
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1996 - Revista T\u00e9cnica Tributaria, n\u00fam. 33,<\/div>
Las operaciones vinculadas en el nuevo Impuesto sobre Sociedades.<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>
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Administrative and contentious-administrative appeals<\/div><\/div><\/div>
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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.<\/p>\n

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Featured Posts:<\/span><\/span><\/h2><\/header>
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2006 - IEF<\/div>
Estudio preliminar: la justicia administrativa en materia tributaria: estado de la cuesti\u00f3n, La justicia en el dise\u00f1o y aplicaci\u00f3n de los tributos.<\/div><\/div><\/div>
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2004 - Aranzadi<\/div>
La revisi\u00f3n de oficio en la nueva Ley General Tributaria.<\/div><\/div><\/div>
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1999 - Marcial Pons<\/div>
Suspensi\u00f3n de la ejecuci\u00f3n del acto tributario en v\u00eda de recurso.<\/div><\/div><\/div>
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1995 - Tecnos<\/div>
Suspensi\u00f3n del acto tributario, garant\u00edas e indemnizaci\u00f3n al contribuyente.<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>
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Writing and defending expert reports on tax crimes<\/div><\/div><\/div>
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The university involvement of some of our lawyers means that we are regularly asked to write and defend reports on tax offences.<\/p>\n

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Featured Posts:<\/span><\/span><\/h2><\/header>
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2018 - Thomson Reuters<\/div>
La prevenci\u00f3n de los delitos contra la Hacienda P\u00fablica y el blanqueo de capitales a trav\u00e9s del compliance: Aspectos pr\u00e1cticos.<\/div><\/div><\/div>
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2018 - Tirant Lo Blanch, Valencia<\/div>
La continuaci\u00f3n de la reforma tributaria.<\/div><\/div><\/div>
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2016 - Tirant Lo Blanch<\/div>
Tratado pr\u00e1ctico de Derecho Tributario General Espa\u00f1ol (una visi\u00f3n sistem\u00e1tica de la Ley General Tributaria).<\/div><\/div><\/div>
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2015 - Tirant Lo Blanch<\/div>
La reforma tributaria.<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>
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Restructuring and tenders<\/div><\/div><\/div>
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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.<\/p>\n

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Featured Posts:<\/span><\/span><\/h2><\/header>
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2020 - Francisco Lefebvre<\/div>
Restructuraci\u00f3n financiera: una soluci\u00f3n ante la crisis.<\/div><\/div><\/div>
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2006 - Aranzadi, Madrid<\/div>
La Hacienda P\u00fablica y los procesos Concursales.<\/div><\/div><\/div>
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<\/span>
2000 - Estudios Financieros, n\u00fam. 204<\/div>
La sociedad holding familiar y su tratamiento tributario. <\/div><\/div><\/div>
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2000 - AEDAF<\/div>
Las sociedades holding como instrumento de reorganizaci\u00f3n del patrimonio familiar (I), La fiscalidad de la empresa familiar.<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>
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Requirements and inspections<\/div><\/div><\/div>
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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.<\/p>\n

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Featured Posts:<\/span><\/span><\/h2><\/header>
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2015 - Francis Lefebvre<\/div>
Procedimiento de inspecci\u00f3n: Cuestiones \u00fatiles (Antes y despu\u00e9s de la reforma de la Ley General Tributaria).<\/div><\/div><\/div>
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2010 - IEF<\/div>
La inspecci\u00f3n de Hacienda en el Reglamento General de Aplicaci\u00f3n de los Tributos: una visi\u00f3n general, La inspecci\u00f3n de hacienda en el reglamento general de aplicaci\u00f3n de los tributos.<\/div><\/div><\/div>
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<\/span>
2005 - IEF<\/div>
Estudio preliminar: la aplicaci\u00f3n de los tributos en la nueva Ley General Tributaria, La aplicaci\u00f3n de los tributos en la nueva Ley General Tributaria.<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>
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Dual residence situations<\/div><\/div><\/div><\/div><\/div><\/div>
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Our professionals are experts in formulating friendly procedures to prevent situations of double residence.<\/p>\n

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Subvenciones y ayudas p\u00fablicas<\/div><\/div><\/div>
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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.<\/p>\n

In this area, the firm’s professionals have participated in numerous forums and published well-known works.<\/p>\n

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Featured Posts:<\/span><\/span><\/h2><\/header>
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<\/span>
Aranzadi (2 ediciones)<\/div>
Aspectos fiscales de las subvenciones y ayudas p\u00fablicas. Derecho de las subvenciones y Ayudas p\u00fablicas.<\/div><\/div><\/div>
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<\/span>
2013 - Thomson Reuters<\/div>
Las subvenciones y otras prestaciones de Derecho P\u00fablico no tributarias como recursos locales, Crisis Econ\u00f3mica y Entidades locales.<\/div><\/div><\/div>
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<\/span>
2005 - Jurisprudencia Tributaria, n\u00fam. 13<\/div>
Las subvenciones en el IVA desde la perspectiva comunitaria.<\/div><\/div><\/div>
<\/div>
<\/span>
1998 - Quincena Fiscal, n\u00fam. 19<\/div>
La percepci\u00f3n de subvenciones y ayudas p\u00fablicas y el Impuesto sobre el Valor A\u00f1adido (especial referencia a las empresas p\u00fablicas).<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":2751,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2841","page","type-page","status-publish","hentry"],"yoast_head":"\nTax Law - IDEO LEGAL Abogados especialistas en Derecho Financiero y Tributario en Madrid y M\u00e1laga<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ideolegal.com\/en\/practice-area\/tax-law\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax Law - 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