David Raso

David Raso's picture
Associate at Manubens Abogados

Areas of Practice

Economic Sectors




Mr. Raso likes to get involved in his clients’ tax issues in order to have an overall view and understand them better. He always tries to think beyond the specific problem to be able to provide the client with a global solution that not only solves the main issue but also helps to improve the client’s general situation.

The main areas in which Mr. Raso develops his professional activity are the following:

  • Fiscal and accounting closures for the tax period concerned.
  • Collaboration with family businesses in the implementation of corporate structures and execution of agreements to facilitate the transfer of the company to the new generations; in particular, analysis of the tax benefits applicable to this type of companies that allow to reduce the taxation upon the transfer.
  • Procedures for inspection, collection and tax management.
  • Study of the combinations of Spanish and Andorran taxation for both, companies and natural persons, and compliance with all formal and legal requirements.
  • Taxation of non-profit organizations (foundations, associations).

The Principality of Andorra is about to implement the amending Protocol to Directive 2003/48 / EC with the European Community on the taxation of savings income. The modification implies in practice the application of the new global standard for the automatic exchange of financial account information.