##  [Tax](/pt/en_GB/services/tax) 

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**](https://www.taxand.com/), 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.

## Our services

### <a aria-controls="panelsStayOpen-collapse0" aria-expanded="false" class="second-style accordion-a icon-white collapsed" data-bs-target="#panelsStayOpen-collapse0" data-bs-toggle="collapse" role="button" type="a">General taxation</a>

- **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.







### <a aria-controls="panelsStayOpen-collapse1" aria-expanded="false" class="second-style accordion-a icon-white collapsed" data-bs-target="#panelsStayOpen-collapse1" data-bs-toggle="collapse" role="button" type="a">International taxation</a>

- Advice on transactions and investments in business internationalization processes.
- Prelitigation services in audits of international investment structures.







### <a aria-controls="panelsStayOpen-collapse2" aria-expanded="false" class="second-style accordion-a icon-white collapsed" data-bs-target="#panelsStayOpen-collapse2" data-bs-toggle="collapse" role="button" type="a">European taxation</a>

- **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.







### <a aria-controls="panelsStayOpen-collapse3" aria-expanded="false" class="second-style accordion-a icon-white collapsed" data-bs-target="#panelsStayOpen-collapse3" data-bs-toggle="collapse" role="button" type="a">Transfer pricing</a>

- 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.







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- **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.







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- **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.







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- **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.







### <a aria-controls="panelsStayOpen-collapse7" aria-expanded="false" class="second-style accordion-a icon-white collapsed" data-bs-target="#panelsStayOpen-collapse7" data-bs-toggle="collapse" role="button" type="a">Excise and special taxes</a>

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







### <a aria-controls="panelsStayOpen-collapse8" aria-expanded="false" class="second-style accordion-a icon-white collapsed" data-bs-target="#panelsStayOpen-collapse8" data-bs-toggle="collapse" role="button" type="a">Tax procedure</a>

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.







### <a aria-controls="panelsStayOpen-collapse9" aria-expanded="false" class="second-style accordion-a icon-white collapsed" data-bs-target="#panelsStayOpen-collapse9" data-bs-toggle="collapse" role="button" type="a">Good tax governance and tax compliance</a>

- **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.









[Tax Blog](http://blogtributario.garrigues.com/en)







 

 



 

 

## Global head

 

 ![](/sites/default/files/styles/medium/public/team/photo/Pedro_Miguel_Braz_20230521.jpg?itok=5GNK3jW0) 

[Pedro Miguel Braz ](/pt/pt-PT/team/pedro-miguel-braz)

![](/themes/custom/garriguestheme/img/iconos/telefono-contacto.svg)+351 213 821 200

![](/themes/custom/garriguestheme/img/iconos/ubicacion-contacto.svg)Lisboa

![](/themes/custom/garriguestheme/img/iconos/email-contacto.svg)[Contact](mailto:pedro.miguel.braz@garrigues.com)









 ![Antonio Pedro Sousa Soares de Oliveira - Garrigues](/sites/default/files/styles/medium/public/team/photo/Antonio_Pedro_Braga_pt-pt_20250613.jpg?itok=q-FzrbeN) 

[Antonio Pedro Braga ](/pt/pt-PT/team/antonio-pedro-braga)

![](/themes/custom/garriguestheme/img/iconos/telefono-contacto.svg)+351 226 158 860

![](/themes/custom/garriguestheme/img/iconos/ubicacion-contacto.svg)Porto

![](/themes/custom/garriguestheme/img/iconos/email-contacto.svg)[Contact](mailto:ANTONIO.BRAGA@GARRIGUES.COM)









 

 



 

[Find more professionals](../../en_GB/team-service/1425)



 

 



 

## Other Garrigues services

  Seleccionar el servicio ServiceAdministrative and Constitutional LawAgribusiness and FoodAutomotiveBanking and FinanceCorporate and M&amp;ACriminal Law and Internal InvestigationsData Economy, Privacy and CybersecurityDispute Resolution: Litigation and ArbitrationEnergyEU and Antitrust LawFamily BusinessFashion LawFinancial RegulationHuman Capital ServicesInfrastructureInsuranceIntellectual PropertyLabor and EmploymentLife Sciences and HealthcareMedia and EntertainmentPlanning, Zoning and EnvironmentPrivate EquityReal EstateRestructuring and InsolvencySecurities MarketsSportsStartups &amp; Open innovationSustainabilityTaxTechnology, Communications and DigitalTourism and HotelsTransport, Logistics and Shipping 





 

 

 

## Publications

- 06 / 18 / 2026
    
     [###  Portugal: Deadline for filing the Modelo 22 Corporate Income Tax return extended to 30 June](/pt/en_GB/new/portugal-deadline-filing-modelo-22-corporate-income-tax-return-extended-30-june) 
    
    The deadline for submitting the Corporate Income Tax return (Model 22) for 2025 has been extended to 30 June 2026. Companies with a tax period corresponding to the calendar year may file the return and pay any tax due by this deadline without…
    
     
    
     [](/pt/en_GB/new/portugal-deadline-filing-modelo-22-corporate-income-tax-return-extended-30-june)
- 06 / 09 / 2026
    
     [###  Portugal postpones Global Minimum Tax reporting deadline](/pt/en_GB/new/portugal-postpones-global-minimum-tax-reporting-deadline) 
    
    Portugal has extended the deadline for filing the Global Minimum Tax returns for the 2024 fiscal year to 30 September 2026, giving multinational and large domestic groups more time to meet these complex obligations without penalties.
    
     
    
     [](/pt/en_GB/new/portugal-postpones-global-minimum-tax-reporting-deadline)
- 05 / 26 / 2026
    
     [###  Portugal Indirect Taxes Newsletter – N.º 5](/pt/en_GB/new/portugal-indirect-taxes-newsletter-no-5) 
    
    This edition highlights the tax relief measures approved under the Housing Package aimed at addressing housing prices in Portugal, as well as the entry into force of the "Volta" System regarding the deposit and refund of beverage packaging. In…
    
     
    
     [](/pt/en_GB/new/portugal-indirect-taxes-newsletter-no-5)
- 05 / 14 / 2026
    
     [###  Portugal: Deadline for filing the Modelo 22 CIT return extended to 19 June](/pt/en_GB/new/portugal-deadline-filing-modelo-22-cit-return-extended-19-june) 
    
    The deadline for submitting the Corporate Income Tax return (Model 22) has been extended to 19 June 2026. This extension applies to entities whose tax year matches the calendar year and allows both filing and payment to be made without penalties.
    
     
    
     [](/pt/en_GB/new/portugal-deadline-filing-modelo-22-cit-return-extended-19-june)
 


 

[See more](../../en_GB/publications/list?f[0]=service%3A1425)