TAX DOMAIN
Our experts in the tax domain analyse and attend to any of our clients' needs in tax matters with a completely practical, comprehensive and efficient approach. We cover all domains of tax advice, administrative procedure and administrative litigation.
CORPORATE TAXATION
We carry out a detailed study of the elements that affect the tax matters of companies as well as a design of optimisation and continuous assessment.
M&A TAX
We are a team of economists and lawyers with extensive knowledge and high sector specialisation dedicated exclusively to corporate development operations such as acquisitions, mergers, spin-offs, UTES (temporary business alliance under the Spanish law), AIE ( type of joint venture under the Spanish law that is limited to economic activities that are ancillary to the ones developed by its members), disinvestments, joint-ventures, refinancing, restructuring, MBOs, SOCIMIs (Real Estate Investment Trusts under the Spanish law), special regime of tax consolidation, special regime of housing rentals, constitution of Holding companies, family protocol, ....
We work with all types of economic operators (private equity, hedge funds, family offices, etc.), both in national and international operations, supporting our clients as a part of our internationalisation process. Our range of services covers all areas of legal and tax implications in the operations carried out by the client: due diligence, purchase and sale contracts, shareholders' agreements, co-investment of management teams, incentive plans, financial models, structuring of operations and their financing, as well as the final divestment plan, among other fields.
We can provide assistance, among other subjects, in:
- Tax due diligence
- Tax preparation and advice on the sale and purchase
- Formalisation of transactions
- Post-formalisation services - "Creating value beyond the deal".
INTEGRATED GLOBAL SERVICES
ECT TAL & LEGAL SERVICES, S.L.U created Integrated Global Services (IGS), where we have been providing international tax and transfer pricing consultancy services for a number of years. The combination of both is what allows us to offer solutions that take into consideration all the perspectives that can have an impact on the international growth of a business group.
This international expansion requires close attention both to the tax regimes applicable in each particular country and to the tax cost that operating in a given territory may generate in terms of local taxation and repatriation costs. Simultaneously, the determination of the tax base in each jurisdiction requires a careful transfer pricing study that allows each function to be remunerated according to the value it contributes to the business as a whole. Business strategies need to be tested against both the international tax and transfer pricing perspectives in order to comply properly with the regulations and to ensure maximum efficiency. Any restructuring of the business, mergers or acquisitions, remodelling, new business lines, new markets, etc. requires prior analysis.
TAX PROCEDURES.
Our team is made up of professionals with a high technical level and extensive proven experience in the field of tax litigation. We are committed and enthusiastic about tax matters, and we carry out high quality work in all the services we provide.
We assist and develop all tax procedures in the different areas of Management, Inspection and Tax Collection from the beginning to the end, including the appeal against a decision of the Tax Authorities and, where appropriate, assistance in the litigation process.
We assist our clients in their tax procedures, both non-litigious and litigious, by means of the following services:
- Assessment of risks arising from tax procedures. Preparation of tax defence files.
- Continuous tax advice and advice on the formulation of binding queries to the Directorate General for Taxation.
- Action protocols in tax inspection procedures and management and control tools for ongoing tax procedures.
- Tax advice in tax recovery procedures and other administrative procedures.
- Tax advice in management and inspection procedures as well as in tax disciplinary procedures, including representation before the management and inspection bodies.
- Tax advice in tax collection and tax liability derivation procedures.
- Tax and legal services in case of judicial review procedures both before the tax-appeal board and the Administrative Law Court.
- Tax and legal advice in procedures involving damage liability on the part of the Tax Administration.
- Assistance in European procedures (such as appeals for annulment, preliminary rulings, tax claims for infringement of European Union law, etc.).
- Assistance in State subsidy proceedings, both before EU institutions and national bodies.
- Optimisation and recovery of local taxes.
- Special focus on regional taxes.
- Advice, both on an ongoing basis and on an ad hoc basis for any type of tax procedure for third sector organisations.
- Advice on voluntary regularisation processes.
INDIRECT TAXES.
We provide support in the resolution of any problem related to indirect taxes such as VAT, Customs, Special Taxes and Environmental Taxes in their planning, compliance or, subsequently, in the resolution of any conflict or procedure connected to:
- Transfer of companies or assets.
- Monthly Refund Register.
- Assistance in inspection procedures and applications for monthly and annual VAT refunds before the Tax Authorities.
- Liaising with the various tax administrations and courts in resolving disputes regarding pending refunds.
- International operations of services or goods, foreign traffic of goods or products subject to special taxes.
TAX STRATEGY AND OPERATIONS.
Among other services, we will be pleased to provide you support to;
- Review the current state of your company's tax control framework by means of our Tax Management Maturity Model methodological framework;
- Develop a tax strategy that is consistent with the business objectives and its implementation in the organisation.
- Define and implement a strategy on transparency in tax reporting to meet the needs of different stakeholders.
- Develop and implement a detailed roadmap for the evolution of the tax control framework towards the desired target situation.
- Establish a tax risk management and control framework.
- Improve the efficiency of tax processes and controls.
For this purpose, we offer among other services
- Tax Function Design.
- Tax Compliance System.
- Code of Good Tax Practices.
- Tax Risk Analytics.
- Total Tax Contribution (TTC).
NON-RESIDENT TAXATION.
Within our scope of action (taxation and legal aspects of companies), both national and international, we cover all aspects of the issue, such as -but not limited to-:
A.- foreign individuals wishing to reside in Spain with business or assets located abroad.
B.- foreign investors in property located in Spain, both for leisure (REAL STATE...) and business purposes (setting up companies in Spain, purchase of real estate to obtain profitability and/or capital gain, especially holiday home rentals).
C.- study and analysis of the transfer of tax residence to Spain, accompanying the whole process before the Tax Authorities and the appropriate registry.
D.- families with inheritance matters (testamentary planning, processing of inheritances and donations, etc.).
E.- Incorporation of ETVE (Spanish holding companies that benefit from a special tax regime) for resident associates for financial investments in companies abroad.
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