The services provided by Brugueras, Alcántara & García-Bragado are aimed at attending to the daily issues of the companies, serving as support in the daily decisions relating to tax law in all taxes: particularly VAT, Corporation Tax, Property Transfer Tax and Stamp Duty.

This attention, apart from other specialties, focuses on taxation issues on the Tax on Economic Activities (IAE), Real Estate Tax (IBI), Tax on the increase in the Value of Urban Land (IIVTNU) and other local taxes.

We provide services for both large companies and SMEs, taking advantage at all times of the benefits that each specialty offers.

The practice is materialised, especially, in the form and manner that is most appropriate. In any case, we offer and carry out our practice by telephone, email, fax, meetings in the office or in other offices.

It should be noted that due to its compulsory annual attention, a series of meetings is proposed before the end of the year for possible essential timely decision making.

It is also important to note the meetings to be held to deal with the year end, delivering the corporation tax expense (630) and settlement of corporate income tax in the form of an economic and tax report. At the same time, a memorandum must be submitted  on  the  outstanding  decisions  of  the  tax  closure  that  have  been  taken  or  considered  for   the calculation of corporation tax. Information of enormous utility in the future.

Among the recipients of the services of Brugueras, Alcántara & García-Bragado are groups of companies. In this regard, on occasions, it is advisable to opt for the special tax consolidation regime of Corporation Tax and the VAT group of entities.

Some require our tax services to deal with the taxation in the tax consolidation regime of both Corporation Tax and VAT, thus managing to match the benefits of these regimes and their interests.

Thanks to the experience gained by the department in dealing with issues relating to consolidated groups for years, it is possible to offer this service with guarantees in favour of the needs of business groups.

Foundations and associations as non-profit entities benefit from a special tax treatment, which the legislator has wanted to apply to them to favour their altruistic activity.

In this regard, the firm has very significant knowledge and experience in dealing with the tax issues of foundations and associations, both for the special regime of Corporation Tax, and for the very complete and beneficial tax regime of Law 49/2002 that encourages patronage, which covers various taxes.

The   firm   has   lawyers   in   its   team   with   extensive   experience   in attending to and defending the interests of taxpayers against requests from the tax management department of the State Tax Administration Agency AEAT  or the corresponding autonomous region; as well as before verification and investigation files of the Tax Inspection Unit and the corresponding department of the requesting autonomous region.

The firm is used to attending inspection procedures of complexity and  technical  depth,  and where economic repercussions of several million euros usually appear.

The firm enjoys significant knowledge of the particularities of the educational sector. Outstanding public and private universities; private businesses in the training sector have led Brugueras & García-Bragado to develop a special practice for the needs and singularities of this sector. It is therefore appropriate to make a special comment on the great knowledge that we have been developing in VAT issues related to pro rata and different sectors of activities that are exempt from VAT as is often the case in the sector.

The construction and real estate sector experienced enormous activity in previous years, with this firm having advised important real estate groups, gaining very significant experience. That same  experience  is  being  used  successfully  in  times  of  crisis,  especially  in  this  sector. In this regard, in relation to creditors, banks, the Tax Agency, bankruptcy situations, etc.