Ashurst LLP boasts extensive experience advising domestic and overseas investors on tax matters pertaining to international structures for investments in Spain, real estate, M&A and other corporate transactions. The group is particularly well versed in transfer pricing, tax risk insurance, the incorporation of SOCIMISs and the promotion of APAs and MAPs as a means of dispute resolution. Practice head Javier Hernández Galante is active in large cross-border transactions, indirect tax matters and international tax planning. Key members of the practice include Eduardo Gracia, whose expertise covers international tax and transfer pricing; Ricardo García-Borregón, who is a reputed real estate tax practitioner; and Carmen Profitós, a key name for tax litigation at the administrative and judicial levels.

Baker McKenzie‘s tax practice is commended for ‘offering truly joint, coherent, and coordinated solutions across countries’. Boasting varied expertise, the team has ample experience advising clients on transactional tax planning, global reorganisations, wealth management, tax litigation, real estate tax, employee benefits and indirect tax matters. Rodrigo Ogea, a key contact for large companies, family groups and private equity funds, and Bruno Domínguez, a go-to practitioner for tax planning and consultancy, jointly head the group. Jaime Martínez-Iñiguez often advises UHNWIs, family offices and clients from the private banking sector. Antonio Albarrán focuses his practice on VAT and indirect tax matters, while Maria Antonia Azpeitia is skilled in tax audits, voluntary disclosure proceedings and appeals before the tax courts.

Cuatrecasas leverages its sizeable headcount to provide comprehensive services concerning corporate tax, tax litigation,  private client and wealth management matters. Turned to by major domestic and international clients, the team is particularly well placed to advise on international tax structures, with a special focus on Latin America. Practice head Ignacio Costa excels in tax restructurings. The team also features Miró Ayats, a skilled tax litigator; Antonio Barba, who focuses on international tax matters; Carlos Ferrer, whose expertise lies in the tax aspects of corporate, private banking and structured financing transactions; Andrés Sánchez, a name to note for transfer pricing; and Paz Irazusta, who specialises in tax matters concerning management companies and funds.

Reputed for its ‘deep understanding of the industry, clients, and applicable regulations’, Garrigues demonstrates substantial expertise in handling international, local, and individual tax matters, with a strong focus on the tax aspects of corporate transactions. The team is widely recognised for its proficiency in transfer pricing and its extensive knowledge across sectors such as real estate, finance, tourism, and sports. Practice head Eduardo Abad stands out for his specialisation in the taxation of financial entities and products. Ramón Tejada is noted for his work on the taxation of insurance companies and his advice on tax-related capital markets and financial products. Gonzalo Rincón De Pablo brings notable skill in addressing the tax aspects of international investments, financings, and restructurings, while Carmen Mata is recognised for her expertise in the banking and finance, insurance, M&A, and private equity sectors.

Transactional powerhouse Linklaters hosts a specialist tax team with notable skill in handling the tax aspects of M&A transactions across the energy, telecoms, education, and real estate sectors. The team is frequently engaged to advise on fund structuring, tax inspections, and contentious proceedings. Javier García-Pita, who regularly handles the tax implications of M&A, capital markets transactions and restructurings, and Alejandro Meca, who is regarded for his work in the tax structuring of M&A, capital markets, and finance deals, jointly oversee the team. Carlos Olmedo has extensive expertise in the infrastructure and real estate sectors.

Equipped with ‘deep knowledge across various legal areas’, Uría Menéndez‘s tax team is a popular choice for a diverse range of clients, including large corporations, financial institutions, private equity and investment funds, majority shareholders, high-net-worth individuals (HNWIs), and family offices. The team excels in transactional matters, particularly in company migrations, equity and finance restructuring, and capital markets deals. Practice head Víctor Viana Barral offers extensive expertise in transactional tax matters, including M&A, corporate restructuring and real estate deals. Miguel Cremades leads on tax and customs procedure work, while David López Pombo is a key figure in tax litigation and investigations. Violeta Pina specialises in transfer pricing and the application of the FATCA and CRS rules.

With a ‘perfect blend of deep technical expertise and sound commercial understanding’, Clifford Chance is a key port of call for clients navigating the tax implications of big-ticket M&A, corporate restructurings, capital markets and real estate transactions. The practice is led by Pablo Serrano De Haro, who regularly advises international investors on tax structuring. Roberto Grau is another key figure, who specialises in the tax aspects of capital markets and banking and finance transactions. Fernando Escribano also plays an active role in the tax practice.

Possessing ‘high technical level and market experience’, Hogan Lovells Spain is a popular choice for clients across sectors including shipping, insurance, private equity, real estate, infrastructure, energy and retail sectors. Miguel Ángel Sánchez and Víctor Barrio jointly lead the practice; Sánchez regularly handles the tax aspects of high-profile transactions and also assists private clients with their wealth planning structures, while Barrio oversees tax litigation work. Juan Garicano specialises in international tax planning and the structuring of M&A deals, and Patricia Sánchez is recognised for her expertise in tax-based financing structures. Alejandro Moscoso del Prado is particularly active in corporate group restructurings and cross-border tax matters.

Noted for its ‘experience in transactions and specific knowledge of local regulations’, the tax practice at Latham & Watkins LLP is well equipped to advise on a host of transactional matters, including M&A, capital markets, structured finance, restructuring and real estate deals. The practice is under the joint leadership of Jordi Domínguez and Ivan Rabanillo, who frequently assist private equity sponsors, financial institutions and multinational corporations with complex transactional tax issues. Blanca Vázquez de Castro adds significant expertise in the tax aspects of transactions within the real estate, telecoms, and financial services sectors.

Multinationals, Spanish blue chips, investment funds, family offices and UHNWIs routinely turn to Pérez-Llorca for its expertise in a wide range of tax matters, including the taxation of M&A and real estate transactions, international tax issues, tax disputes and wealth management matters. Praised for its 'exceptional knowledge of tax inspection procedures and ability to anticipate all angles of future litigation while still optimising tax costs', the team is led by Clara Jiménez, who advises IBEX-35 companies and other clients on both contentious and non-contentious tax matters. Felipe Alonso Fernández is highly regarded for his work in tax litigation and real estate and commercial transactions, areas where Norma Peña i Bagés is particularly active. José Suárez specialises in proceedings before the tax authorities, notably self-disclosures. Javier Povo stands out for his focus on tax litigation, personal income tax and wealth tax, while José Azqueta boasts extensive expertise in transactional work for corporate clients and private equity houses. José Ramón Vizcaíno's broad skillset covers corporate and international tax matters.

The tax practice at A&O Shearman stands out for its considerable expertise in transactional matters – including finance deals, restructurings, M&A, real estate investments and capital markets transactions – and complementary strength in tax disputes and investigations. Financial institutions, funds, and corporate entities across various sectors frequently seek the group’s advice on both domestic and cross-border tax mandates. At the helm of the practice is recently promoted partner Ishtar Sancho, who brings substantial expertise in international tax planning and the tax implications of financing and capital markets transactions.

Described by clients as ‘one of the strongest teams in the market’, CMS Albiñana y Suárez de Lezo excels in transactional tax matters, tax planning, and litigation before the Spanish tax authorities. Practice head Diego de Miguel, who stands out for his expertise in local and international reorganisations, is highly sought after by major Spanish companies and family offices for both contentious and non-contentious tax matters. Ricardo Héctor regularly advises clients across sectors such as banking, real estate, automotive, tech, energy, retail and insurance on the tax implications of M&A transactions and corporate restructurings.

Showcasing strength in both contentious and non-contentious tax mandates, the team at DLA Piper is often seen advising on tax restructurings and reorganisations, tax planning, tax audits and litigation. The group is particularly active in the energy, food and beverage, life sciences, and real estate sectors and offers notable expertise in transfer pricing. Practice head César Salagaray leads on transfer pricing work, while Carlos Rodríguez is highly regarded for his involvement in international tax planning matters. Other key figures include Miguel Baz, noted for his experience in the real estate sector, and Guillermo Bailach, who focuses on tax-efficient international structures and M&A transactions.

The tax group at EY Abogados collaborates closely with the firm’s transactional departments to provide comprehensive support on international tax, direct and indirect tax, and customs issues throughout all stages of a deal. The group is led by Ramón Palacín, who is highly regarded for his expertise in advising multinationals on international tax and transfer pricing. Araceli Sáenz De Navarrete is also a key name in the team, noted for her expertise in corporate income tax and tax due diligence. Eduardo Verdún leads on indirect tax matters, while Anil Bharwani focuses on the tax implications of cross-border corporate transactions. Ana Royuela excels in tax litigation and international taxation issues.

Garrido‘s tax group covers the full spectrum of tax work, excelling in both contentious and non-contentious matters, including tax planning, corporate restructurings, tax audits, and tax litigation. Spanish and international companies, individuals and family groups regularly turn to the practice, which is under the joint leadership of three tax specialists. The trio is composed of Franscisco Conde, known for his tax planning and corporate income tax expertise; Enrique Benavente, who focuses on transactional and cross-border tax issues; and Raúl de Francisco, who oversees the tax litigation team. Other notable members include Roberto de Francisco, whose expertise lies in business reorganisations and tax audits.

With extensive expertise in local and international tax matters, Gómez-Acebo & Pombo offers a comprehensive range of services, covering transactional support, corporate tax advisory, planning, and contentious work. The group is frequently engaged by major Spanish companies, multinationals, private equity funds and financial institutions, and also provides tax planning advice to private clients in relation to their estates and assets. Leading the practice is Enrique Ortega, a reputed corporate tax expert who regularly handles the tax aspects of transactions. Javier Vinuesa is a key contact for internal tax, corporate tax, wealth planning, and tax disputes Eduardo Martínez-Matosas and Mariana Díaz-Moro shine in transactional tax matters.

Praised for its ‘deep technical knowledge', KPMG Abogados, Spain stands out for its comprehensive tax offering, covering corporate income tax, international tax, M&A, transfer pricing, and tax litigation. The team is also highly skilled in real estate and financial services tax matters, as well as customs and excise duties. Alberto Estrelles sits at the helm of the practice and is ably supported by Natalia Pastor, who focuses on VAT and indirect tax work; Jose Diaz-Faes, who is noted for his expertise in international tax and global transfer pricing issues; and Julio César García Muñoz, who specialises in corporate tax matters and tax litigation at the national and EU levels.

RocaJunyent remains a key adviser in Spain to family businesses and international companies across various industries, including healthcare, food and beverage, automotive, leisure, tourism, insurance and renewable energy, among others. The firm excels in both contentious and non-contentious tax matters, offering expertise in corporate transactions, wealth management, international tax planning, and transfer pricing. Blanca Usón Vegas, recognised for her work in the area of wealth management, heads the practice. Raúl Salas, who specialises in tax planning, is a key name for financial institutions, as well as energy and infrastructure companies. Joan de Figarolas frequently acts for clients from the agri-food, real estate, insurance, fashion and transport sectors.

Combining expertise in both non-contentious tax matters and tax disputes, Andersen regularly advises large companies and family offices on corporate tax, international tax, transfer pricing, wealth management and real estate-related taxes. Borja de Gabriel, who focuses on tax planning, is noted for 'his vast knowledge of tax law' and for 'his ability to assist in the internationalisation processes of large corporate groups'. He leads the practice alongside Javier Artíñano, who joined in October 2023 following the incorporation of DAYA Abogados. María Olleros is a name to note for international tax issues.

Transfer pricing, M&A and business tax are key areas of focus for Deloitte Legal's tax practice, which attracts instructions from clients across a wide range of sectors, including energy, banking, infrastructure, real estate, TMT and hospitality. Practice head Juan Ignacio de Molina is best known for his expertise in tax matters pertaining to the financial services energy and manufacturing industries. Jose María Gómez Rosende leads the M&A tax team, while Ramón López de Haro shines in international tax and transfer pricing matters. Jon Díaz de Durana specialises in international taxation and often advises domestic and foreignn companies on their Pillar Two impacts. Irene Reoyo Serrano brings in-depth knowledge of the tourism, leisure, and hospitality industries, regularly handling international tax issues and M&A transactions.

DWF-RCD stands out for its breadth of expertise in tax which spans tax planning, private wealth management, transactional support, corporate tax, tax litigation and indirect tax. The group is further distinguished by its strengths in transfer pricing and initial coin offerings (ICOs). The main points of contact in the team are Jorge Sarró, who excels in tax inspections, tax collections and negotiations with the treasury, and founding partner José María Duran, who focuses on non-contentious tax work and wealth management matters.

PwC Tax & Legal Services boasts a large and versatile tax practice, skilled in a broad range of areas, including corporate tax, transactional tax matters, international tax, transfer pricing, and various tax proceedings. The firm also has specialised teams focusing on personal and business tax, environmental taxation, and municipal taxes, and possesses notable expertise in managing and optimising R&D deductions. Antonio Sánchez Recio spearheads the practice, which also features Javier González Carcedo, a name to note for international tax planning and tranfer pricing, tax litigation partner Miguel Muñoz and Carlos Reviriego, who focuses on the tax implications of M&A transactions. Roberta Poza left the firm in October 2023.

Addleshaw Goddard is particularly recognised for its expertise in the tax structuring of national and international private equity funds. The firm is also noted for its proficiency in designing personal tax structures for private equity fund executives and handling transactional tax matters, as well as tax disputes at both the administrative and judicial levels. Alberto Ruano and Pablo Tejerizo jontly lead the practice; Ruano frequently advises on investments in venture capital and private equity funds, while Tejerizo is proficient in tax audits, tax litigation, and the tax aspects of M&A and private equity deals.

Praised for its ' mastery of the tax area', Araoz & Rueda offers 'solid and clear answers' to domestic and international companies, family offices and private clients across a wide range of tax matters, with a particular emphasis on proceedings before tax authorities and wealth management. Practice head Javier Prieto handles transactional, planning and contentious tax work. Andrés Máiz, who focuses on the investment fund and real estate sectors, and Elly Wang, who is active in non-contentious and contentious tax mandates, are also part of the core team.

CCS Abogados provides a broad spectrum of tax services, covering corporate tax, tax litigation, transfer pricing, and tax criminal proceedings. The firm serves a diverse client base across industries such as IT, automotive, shipping, media, construction, and energy. Miguel Caamaño Anido, who possesses extensive experience in tax planning and tax litigation, is the maint point of contact.

The tax practice at Dentons is a popular choice for insurance companies seeking guidance on W&I and specific tax risks. The firm, which is regularly engaged by corporate clients and HNWIs, has also been increasingly active in advising on the tax aspects of real estate and M&A transactions. Practice head Maria Cortizas is frequently seen advising on the tax structuring of M&A, capital markets and finance transactions, as well as corporate reorganisations. Her expertise also extends to tax disputes. Diego Carrera provides key support, focusing on tax issues related to the insurance sector, special tax regimes for foreign investors, and transactional matters.

Singled out for its considerable experience in advising companies, HNWIs and family offices, Toda & Nel-lo‘s tax group provides assistance with matters pertaining to general business tax, international taxation and tax disputes. Ignacio Goytisolo and Lourdes Pérez-Luque jointly head the practice, with Goytisolo specialising on contentious tax matters and Pérez-Luque focusing on transactional and international tax work. Francisco Chamorro leads the corporate tax team, providing advice to major Spanish companies on restructurings, tax audits, and due diligence processes.

AGM Abogados possesses strong credentials in international tax planning and restructuring, administrative litigation, transfer pricing and real estate-related tax issues. Jordi Rovira, who specialises in business restructuring processes and international taxation, oversees the group alongside founding partner Leonardo Cárdenas, who is skilled in proceedings before the tax authorities, and Ignacio Ruiz, who handles tax planning, due diligence and tax audits.

Cases & Lacambra is engaged by companies, financial institutions, multinational groups, family offices and individuals seeking expert guidance on tax planning, transaction structuring, tax disputes and wealth management. Leading the practice is Ernesto Lacambra, whose areas of expertise include the international tax planning of cross-border investments. David Navarro also plays a key role, serving as a reliable tax adviser to family business groups, large corporations, private equity firms, and investment funds, while Jorge Del Castillo focuses on M&A and the tax structuring of investments in Latin America.

With extensive experience in transactional and advisory tax Herbert Smith Freehills LLP is adept at handling the tax implications of M&A, private equity, real estate and financing deals, joint ventures, corporate restructurings, as well as investment fund-related issues. Marta Esteban, a key contact for the structuring of investments and reorganisations, oversees the team. Nicolás Martín offers key support in transactional tax matters.

The tax group at Marimón Abogados stands out for its expertise in handling cross-border transactions, with a strong focus on M&A deals, joint ventures, and strategic tax planning. The group is also well-regarded for its proficiency in managing tax disputes. Leadership is shared by Gonzalo González, based in Barcelona, who advises corporations and family businesses across diverse sectors, and Santiago Díez in Madrid, whose areas of expertise include tax planning and international taxation.

ONTIER is instructed on a range of tax matters - from tax planning to audits and litigation - by clients operating in a range of industries, including renewable energy, agriculture, sports, private equity, and real estate. Jaime Peiro Gomendio sits at the helm of the practice and excels in the tax structuring of cross-border transactions for domestic and multinational groups.

Singled out for its strong capabilities in international tax issues, Squire Patton Boggs regularly handles international tax structuring matters and advises foreign groups on their operations in Spain. The practice is jointly overseen by Marisa Fernández, who excels in international taxation issues, and Jose Aguilar Shea, who routinely handles the tax implications of M&A deals.

The tax team at Watson Farley & Williams LLP is highly active in advising on the tax aspects of M&A, asset finance, and project finance transactions, with a strong focus on the energy, shipping and aviation sectors. Tax disputes also feature on the team's diverse workload. Practice head Luis Soto plays a key role in strategic transactions - notably M&A and debt restructuring - and tax litigation.