New year and therefore new fiscal year. And while waiting for future news (changes in real estate taxation, in the tax promotion of emerging companies, tax aid for digitization, ...) we can already highlight the following reforms produced recently.
You are here
Salvador Balcells i Iranzo
Partner at Manubens Abogados
Areas of Practice
Economic Sectors
Languages
English
French
Spanish
Catalan
Country
One of the things Mr. Balcells like most about his job is when you get a safe, legal and fair tax situation for the sake of the taxpayer's tranquility and economy, both in previous structuring and planning, and when certain criteria have to be defended before Tax administration.
As a lawyer, he always try to put himself in the place of the one who asks for advice, so that all the options or alternatives that are considered as solutions, are those that would adopt at a personal level if the interested party is himself.
- Restructuring processes (mergers, splits, exchanges, contributions of branches of activity, ...).
- Procedures for inspection, collection and tax management.
- Resources before the Administration, the economic-administrative Courts and the administrative litigation courts.
- Management of due diligence prior to processes of purchase, acquisition, merger, ...
- Analysis of planning and systems of tax optimization (consolidation taxation, assessment of the application of different tax deductions, possible use of the various existing special regimes, ...)
- Fiscal and accounting closures for the tax period affected
- Study of the combinations of Spanish and Andorran taxation in the field of natural persons and companies and compliance with formal and legal requirements.
It is possible that recently your company and also professional or business individuals have received a notice from the Tax Agency that a change will soon take place in the Enabled Electronic Address that will mean that notifications will no longer be received in the mailbox current and to be received in a different one.
The articles affected by unconstitutionality are those related to the method of determining the taxable base of the tax, the cornerstone for its calculation, and this, as a consequence, leaves the possibility of taxation practically annulled.
