The Garrigues tax law team is a leading adviser on all tax specialties and offers ad-hoc and ongoing tax advisory services to multinational groups, businesses, individuals and family groups.
Our vocation for service, a practical business approach, size and capabilities combined with our specialization and use of latest technologies that best fit each client’s requirements, place us in an exceptional position to anticipate client needs and provide sophisticated and custom solutions.
In order to offer a tailored service that meets the highest quality standards, our practice follows a matrix structure, with expert teams grouped by tax, service line and sector. This multidisciplinary approach allows the tax service to be integrated with other departments dof the firm.
We also provide an international service, supported by our network of own offices spanning 4 continents. Garrigues is a founding member of Taxand, a global alliance of tax law firms on five continents. Membership of this alliance means we can participate in international projects and assist our clients in accessing reputable firms in different countries.
Every year, the Garrigues Tax department is recognized by the most prestigious legal directories and international publications, and receives a number of legal sector awards.
- Review of corporate tax policies and day-to-day corporate affairs, and advice on special transactions.
- Tax considerations in hiring processes and determination of compensation for employees and board members or directors, as well as tax aspects of terminations of employment contracts and contracts for services. These services are complemented by our colleagues at Human Capital Services (HCS), who offer global advice in relation to corporate human resources.
- Due diligence processes in mergers and acquisitions, negotiations and contracts, and project finance.
- Advice on tax audits and investigations, and subsequent economic-administrative proceedings, together with other areas (including tax procedure) when so required.
- Advice on transactions and investments in business internationalization processes.
- Prelitigation services in audits of international investment structures.
- Monitoring and practical assessment of the impact of the legislation and case law of the European Union.
- Recovery, via administrative and judicial channels, of taxes that are contrary to European legislation and to the freedoms of movement and establishment enshrined in the Treaty on the Functioning of the European Union.
- Representation of taxpayers in requests for preliminary rulings submitted to the Court of Justice of the European Union yand in tax-related State aid proceedings before the European Commission and the EU courts.
- Transfer pricing policies and advice in transfer pricing inspections.
- Valuation of businesses and assets for tax purposes.
- In Spain, negotiation of Advance Pricing Agreements (APA) with the tax authorities, and advice on and proposals for mutual agreement procedures.
Value added tax (VAT)
- Highly specialized advice, taking into account the intricacies of each sector of activity
- Preparation of requests for rulings from the tax authorities in the countries where we operate, in European dispute resolution procedures and in VAT-related tax inspections and litigation.
Customs and foreign trade
- Tax law advice on a range of aspects that can impact the quantification of customs debt (rules of origin, classification, etc.), as well as on the application of suspensive arrangements, applications for clearance, inspections and litigation.
- Regional and municipal taxation, with a significant litigation component.
- In Latin America, local taxation in Chile, Peru, Colombia and Mexico.
- Analysis of the calculation of tax bases, the application of tax relief and reductions, and cadastral values.
Excise and special taxes
General advice in relation to excise and special taxes and, in particular, in relation to environmental taxes and the circular economy:
- Environmental taxes in various areas.
- Environmental tax incentives
Our services cover all phases of tax procedure, from the commencement of tax audits to the case management of appeals filed before administrative bodies and the courts, including Economic-Administrative Tribunals, High Courts of Justice, the National Appellate Court, the Supreme Court, the Constitutional Court, the EU courts (the General Court and Court of Justice) and other special courts.
Good tax governance and tax compliance
- Good tax governance and best tax practices, drafting and review of tax strategies, preparation of tax control and compliance protocols and internal rules.
- Reporting to the management body and on good tax practices.
Other Garrigues services
Portugal - Real estate capital gains obtained by non-residents: clarifications
Until 2022 real estate capital gains obtained in Portugal by non-residents were taxed autonomously at the special IRS rate of 28%, except when residing in a Member State of the EU or the European Economic Area and opting to be taxed according to the…
Portugal: Temporary VAT exemption to certain food products
Law no. 17/2023, of April 14, recently approved determines the exceptional and temporary application of VAT exemption to certain food products, from 18 April to 31 October 2023, to mitigate the inflation effect.
The Supreme Court rules that Spanish tax legislation discriminates against nonresident hedge funds in Spain
According to the Court, nonresident hedge funds should be treated like residents if they prove that they are open-ended entities, that they have the relevant authorization, and that they are managed by an authorized management company pursuant to…
Commission's decision on tax lease partially annulled
On February 2, 2023 the Court of Justice of the European Union (CJEU) partially annulled Commission Decision of 17 July 2013 which declared that the Spanish tax lease system was a state aid scheme and ordered it to be recovered from the investors…