TAX LAW

   

The Tax Law Practice Area has accumulated extensive experience in dealing with the tax problems of our clients, whether they are individuals or legal entities.

Our professionals are in an unbeatable position to formulate proposals for tax improvement and optimisation, to study specific situations and to assess the suitability of the different possible tax planning policies in each particular case.

On the other hand, the experience accumulated in our relationship with the Tax Administration allows us to face with guarantees any type of review or action that it may undertake.

There are a multitude of tax planning benefits and possibilities that may not be being applied in your company, as well as various risks that you may be assuming and of which you may not be fully aware. MLT Abogados & Economistas specialises in tax planning and restructuring operations that will enable you to reduce your tax burden.

Below are some of the services we provide in the tax field:

General Tax Advice to Companies

• Resolution of tax queries arising from the activities carried out within the scope of your economic operations and in the global scope of all the taxes applicable to you.
• Preparation of corporate tax forecasts and settlements, both at individual and consolidated level.
• Collaboration in the preparation of periodic tax returns.
• Assistance in day-to-day dealings with the tax authorities and in management and inspection procedures.
• Tax reviews.
• Giving courses on taxation to employees and managers.
• Assistance in the design of tax-efficient remuneration schemes.

Tax Procedures

• Assistance in the hearing procedures before the Administration in administrative management procedures, including the drafting of the corresponding allegations, of the optional appeal for reconsideration and/or of the Economic-Administrative Claim before the TEAR/TEAC.
• Legal direction of proceedings in contentious-administrative jurisdictional proceedings.
• Assistance and representation in verification and inspection procedures carried out by the AEAT or Autonomous Tax Administration.
• Preparation of binding consultations before the Directorate General of Taxes.

Corporate restructuring operations

• Tax Due Diligence in company acquisition processes.
• Assistance in tax planning for the acquisition of companies and/or assets.
• Advice on corporate restructuring projects (mergers, spin-offs, exchange of securities, etc.), with the aim of optimising taxation and ensuring their tax neutrality.
• Tax advice on investment and disinvestment processes in Spain by international groups.

Individuals (IRPF and IRNR) and Family Businesses

• Advice and preparation of Income Tax and Wealth Tax returns.
• Tax planning of personal / professional / business assets.
• Restructuring within the family business.
• Advice on succession planning in the family business: Wealth Tax exemption and Inheritance and Gift Tax relief.

Indirect and Local Taxation

• Advice on Value Added Tax.
• Analysis of international transactions involving several jurisdictions.
• Optimisation of VAT in the public sector, particularly municipal companies.
• Recovery of VAT on unpaid transactions.
• Minimisation of non-deductible input VAT costs: special attention to the real estate sector.
• Review of the deduction regime applied with a view to its optimisation: application of general/special pro-rata and differentiated sectors.
• Application of the Special Regime for Groups of Entities.
• Consultations on Transfer Tax, especially in real estate transactions.
• Assistance in local taxation matters: ICIO, IIVTNU, IBI, etc.