Llámenos
Contáctenos

Tax

Taxation is one of the most important factors in the legal relationships of companies and individuals. It requires constant, punctual, correct and experienced advice. For this reason, we have integrated a team of highly qualified professionals to achieve tax optimization. Our practice has as its main features national and international taxation. However, in order to promote knowledge of the tax services provided, the following groups and specialties have been highlighted.

General

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.

Consolidated Groups

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

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.

Management and Tax inspections

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.

Education sector

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, Alcántara & 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.

Construction and Real Estate

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.

International

The international tax practice of Brugueras, Alcántara & García-Bragado, covers both the taxation of non-residents in Spain and expatriates, as well as the taxation of Spanish investments abroad and foreign investments in Spain.

In relation to foreign investments in Spain, Brugueras, Alcántara & García-Bragado is in a position to provide the necessary tax services for the most beneficial, peaceful and orderly application of current tax regulations.

Regarding Spanish investments abroad, Brugueras, Alcántara & García-Bragado has different collaborations with law firms and professionals in different countries and jurisdictions in order to complement the work carried out and implement the decisions taken. These collaborators ‘ knowledge of the regulations and the practice of each country, in which they are established, make these collaborations a valuable help for the service provided.

Business planning and reorganizations

The firm provides services consisting of planning business reorganizations of groups and investee companies in order to improve business structure and organization. In addition, it also provides the subsequent execution of the operations that should lead to the devised  reorganization, seeking the peaceful application of the most neutral and beneficial tax regimes for the companies involved.

Consequently, processes of merger, spin-off, exchange of securities, contributions of branch of activity, and non-monetary contributions, make up one aspect of the firm’s significant experience, generating significant benefit in order to face the business challenges that the current national and international economic model requires.

Tax lawsuits and contentious administrative jurisdiction

For the defence of the interests of taxpayers, Brugueras, Alcántara & García-Bragado has the appropriate lawyers to attend to the economic-administrative claims before the Regional and Central Economic-Administrative Courts; as well as any judicial action in the Courts up to the Supreme Court as a last instance.

Tax litigation and contentious-administrative jurisdiction

In order to defend the interests of taxpayers, Brugueras, Alcántara & García-Bragado has the appropriate lawyers to deal with economic-administrative claims before the Regional and Central Economic-Administrative Courts; as well as any legal action in the Courts up to the Supreme Court as a last resort.

Related-party transactions

Related-party transactions have become an issue that no company or group of companies should ignore given the regulations applicable, especially in Corporation Tax.

For this reason, the firm has a process of control, verification and follow-up of issues and documentation that affects the correct compliance with the regulatory requirements regarding related-party transactions.

Lawyers of the Area

José
Carballeda

Alejandro
Blay Cisa

María
Alcántara Ferreiro

Marcos
Mas

Catherine Marti
de Anzizu

Rosa
Canut Montané

Contact

If you have any questions or need more information, please do not hesitate to contact us.

Areas of expertise

Contact

If you have any questions or need more information, please do not hesitate to contact us.

 

 

 

Our offices

Córcega 270, ático
(esquina Balmes)
08008 Barcelona

27, Rue du Pont Neuf
75001, Paris

 

Contact

Tel. +34 934 671 670
Fax: +34 934 871 853
E-mail: info@bagb.es

 

 

Members of the French notary network Groupe Monassier composed of more than 180 notaries and 750 collaborators.