Mariscal & Abogados is made up of professionals with tax expertise and extensive professional background in different sectors of activities. We offer efficient and innovative solutions both in Spanish and international taxation to foreign companies and multinationals who are looking to establish and invest in Spain.
Our professionals’ proficiency, also allows us to advise our international clients on tax matters related to cross-border transactions. Whether for incorporating new legal entities, mergers and acquisitions, bankruptcy, inspection by tax authorities, due diligence procedures, investment and franchising, indirect tax questions or transfer pricing related matters, we accompany our clients from where they come to their final tax destination.
We provide tax advice regarding, among others, the following issues:
Spanish local Tax
At the local level, our role is to support our clients with their day-to-day tax management preparing and filing all needed tax returns, as well as income tax planning. Apart from legal entities, our team guide our clients with respect to inheritance tax, capital gains tax and with the status of self-employed and ensure to provide them with the best support and the most efficient planning.
We also represent our clients and negotiate on their behalf with the tax authorities. Whether for collection, interests and penalty issues or for inspection and request of documentation, we have a very strong experience with the internal process of the Spanish tax authorities.
We advise major international structures, taking into account any novelty of interest for our clients’ situation: EU and Global tax legislation, the Court of Justice of the European Union decisions, OECD initiatives and the new MLI, in force since the 1st of July 2018.
We have a wide experience in creating Spanish Holdings (Entidades de Tenencia de Valores Extranjeros or ETVE), an interesting vehicle for foreign entities investing in Spain.
Our team can provide full assistance to our clients in all related Transfer Pricing issues:
- Preparation of Advance Pricing Agreements (APA) for an appropriate transfer pricing methods (TPM)
- Review of policies
- Preparation of related documentation for representation before the Spanish tax authorities and negotiation with them.
Global and Local indirect taxes
We offer our know-how and expertise on global indirect taxes issues: VAT, excise taxes and customs, etc.
Examples of our services:
|Personal Taxes in Spain||Corporate Taxes in Spain|
|Advice on international tax planning including residents and non-residents’ taxation (IRNR) |
Personal Income Tax (IRPF)
VAT Tax (IVA)
Inheritance and Gift Tax
Transfer Tax and Stamp Duty (Impuesto de transmisiones patrimoniales y actos jurídicos documentados)
Property Tax (IBI)
Tax planning for inheritances
Motor Vehicle Tax (Impuesto sobre vehículos de motor)
|Accounting, tax, labour, and administrative services for non-resident businesses |
Corporate Income Tax (Impuesto de Sociedades)
VAT Tax (IVA)
Tax on Business Activity (IAE)
Advice and representation during inspection proceedings and administrative disputes
Property Purchase Tax, Property Sales Tax, and Property Income Tax
Property Rental Income Tax