“Excellent service, responses are clear, accurate and on time

– The Legal 500 –

We are aware that the optimization of tax costs improves the competitivity of our clients, and hence all our actions in relation to taxes have a common objective: the transaction must be carried out in a tax-efficient manner. With this aim, our tax advisors analyze the different tax structural possibilities for a transaction, identifying, in a proactive way, the challenges and opportunities in tax matters in defence of our client’s interests.

We have a highly specialized team, familiar with the complexity of all types of national and international operations, as well as with the continuous development of the relevant legislation.

We have extensive experience in all sorts of tax advice:

  • Mergers and Acquisitions, sales, divisions, selling of shares and investment and divestment operations carried out by companies and venture capital funds (tax analysis in restructuring operations). Analysis and planning of the tax-financial situation and tax advising.
  • International tax law (advising foreign investments in Spain, etc.).
  • General tax law (including planning of the Corporate Income Tax and VAT, planning for stock options and other forms of remuneration for directors and employees).
  • Real estate tax.
  • Inspection procedures, Administrative adjudicative and economic proceedings, (consulting the Tax Office and assistance in tax inspections, claims before courts, etc).
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PROFESSIONALS

Araoz & Rueda is recommended for its transactional tax-related advice. The team is led by partner Javier Prieto

The EMEA Legal 500 2017 - Tax

Araoz & Rueda advises Spanish corporate clients and private equity houses on corporate tax matters and on the tax planning of mid-cap M&A, refinancing or real estate transactions. Also assists private individuals and companies with tax investigations. Team members have further expertise in tax issues related to insolvencies. "The lawyers are diligent in their work and one of the things I like the most is that they are very quick." "The firm gives very good global advice." "In terms of the price and the quality of the work the mix is very good." Key partner Javier Prieto handles a broad range of tax structuring, indirect tax and international taxation mandates for companies and private individuals. Clients highlight the "technical knowledge that he has of Spanish tax law" and say that it is "easy to contact him and he gives rapid responses."

Chambers Global Guide 2017 - Tax

At Araoz & Rueda, Javier Prieto advised RedOne on a joint venture project to develop music festivals and other entertainment events in Spain and abroad. Other clients include SK Capital Partners and Votorantim Industrial.

The EMEA Legal 500 2016 - Tax

Araoz & Rueda provides transactional tax advice, offering support in corporate tax, in private equity and also in matters within the financial services industry. Frequently acts on tax inspections, in addition to handling complex debt restructuring mandates. “I was happy: it is the attention given to the client, the proactivity, the prompt response – it provides good service”. “The firm has the technical knowledge, accessibility and does quick work”. Javier Prieto offers experience advising on the tax aspects of domestic and international M&A transactions, in addition to the implementation of finance structures. A source notes: "He has very good knowledge of the tax world; he's a very good adviser." Another praises his client skills: "He has lots of empathy for their needs”.

Chambers Global Guide 2016 - Tax

Araoz & Rueda has "strength in depth", and provides "thoroughly and accurate advice". The team primarily assists clients with the tax aspects of corporate, private equity and finance transactions, and recently advised 3i on the sale of its stake in Derprosa Film to Taghleef Industries. Javier Prieto heads the team.

The EMEA Legal 500 2015 - Tax

Javier Prieto receives praise for his role advising on M&A transactions, in which he is said to be "exhaustive in his answers and fast in answering". "He is open, easy-going and dedicated", adds one client.

Chambers Global Guide 2015 - Tax

Boutique firm Araoz & Rueda has strength in depth beyond lead partner Javier Prieto, who has ‘extremely deep knowledge of Spanish taxation’ and gives ‘accurate and realistic’ advice.

The EMEA Legal 500 2014 - Tax

Practice head Javier Prieto is highly proficient across all areas of domestic and international tax law including litigation and planning. Clients praise him as "quick, practical and easy to contact".

Chambers Global Guide 2014 - Tax

Recommended Firm

The Tax Directors Handbook 2014 - Tax

Javier Prieto leads the team and is respected by interviewees for providing sophisticated tax advice on domestic and international M&A transactions.

Chambers Global Guide 2013 - Tax

"Excellent service, responses are clear, accurate and on time". Javier Prieto heads the team.

The EMEA Legal 500 2013 - Tax

Javier Prieto recently joined the firm. Clients describe him as "serious, technically strong and responsive" and admire his capacity to understand their needs.

Chambers Global Guide 2012 - Tax

At Araoz & Rueda "the level of service is excellent" and "responses are clear and accurate". Partner Javier Prieto is recommended.

The EMEA Legal 500 2012 - Tax

Araoz & Rueda has a "very efficient" tax practice. "Knowledgeable and practical", the team is "very committed to achieving its goals".

The EMEA Legal 500 2011 - Tax

"Negotiating ability and capacity to find innovative solutions when required".

Chambers Europe Guide 2011 - Tax

This mid-sized firm was established in the early 1990s with a clear corporate focus. It has successfully diversified since then, and today tax constitutes one of its key departments. Clients view the team´s size as a benefit, noting: "We feel that the lawyers are close to our company, they understand us and work with us as a team." Sources describe the team as "dynamic and proactive."

Chambers Europe Guide 2010 - Tax

Araoz & Rueda´s tax practice is well regarded by clients. Clients praise the firm for its quick response times, and "low turnover, allowing for a long relationship and better understanding of our needs."

The EMEA Legal 500 2010 - Tax

"We were very positively impressed with the high level of quality of the tax practice of the firm”.

The EMEA Legal 500 2009 - Tax

The firm´s tax practice handles work for a variety of domestic and international clients, including M&A and restructuring related advice and international tax planning.

The EMEA Legal 500 2008 - Tax

“Proactive attitude and ability to explain issues clearly”.

Chambers Europe Guide 2008 - Tax

“Banks liable for the Stamp Duty on mortgage loans”

Informative Note Nº 2 Tax - November 2018

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“Undetermined position of the Spanish Supreme Court on Stamp Duty creates tremendous uncertainty”

Informative Note Nº 1 Tax - October 2018

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Sentencia relevante del TSJ de Asturias: 1 mes de plazo para la ejecución de resoluciones

Informative Note Nº 4 Tax - October 2017

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Modelo 232 de declaración informativa de operaciones vinculadas y de operaciones y situaciones relacionadas con países o territorios calificados como paraísos fiscales

Informative Note Nº 3 Tax - September 2017

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Nuevo Protocolo del Convenio entre España y México para evitar la doble imposición

Informative Note Nº 2 Tax - July 2017

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El Convenio Multilateral de la OCDE: un gran salto adelante

Informative Note Nº 1 Tax - July 2017

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Reserva de capitalización

Informative Note Nº 1 Tax - February 2016

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The Spanish “golden” Visa

The purpose of this Informative Note is to briefly summarize the main conditions to obtain the Spanish “golden” visa by investing in Spain.

Informative Note Nº 3 Tax - November 2015

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Spanish impatriation regime (“inbound expatriates”)

The aim of this Informative Note is to provide with a general overview of the tax issues related to the Spanish impatriation regime.

Informative Note Nº 2 Tax - June 2015

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Main amendments of the tax reform affecting the renewable energy sector

If you are interested in the topic covered in this Informative Note please contact our marketing department and we will be happy to provide you with a full English translation.

If you would like to view the Spanish version, please click here:

Informative Note - October 2014

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Main amendments of the tax reform

The Spanish government presented a broad-based draft tax reform package on 20 June 2014 that proposes the introduction of a new corporate income tax law, as well as extensive changes to the personal income tax, nonresident income tax, VAT and general tax law. This informative note looks at the most relevant measures included in the proposed reform.

If you are interested in the topic covered in this Informative Note please contact our marketing department and we will be happy to provide you with a full English translation.

If you would like to view the Spanish version, please click here:

Informative Note - July 2014

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Proposed draft order establishing new form 187

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Informative Note - May 2014

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News in the Corporate Income Tax for 2013

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Informative Note - May 2014

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Tax measures in Royal Decree-Law 4/2014 of March 7th

Informative Note - March 2014

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Binding Ruling V3512/2013 of December 3, 2013

The purpose of this Informative Note is to inform you about the contents of the Binding Ruling V3512/2013 of December 3, 2013 issued by the Spanish Directorate General for Taxation regarding total split-off transactions subject to the special regime for mergers.

If you are interested in the topic covered in this Informative Note please contact our marketing department and we will be happy to provide you with a full English translation.

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Informative Note - February 2014

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News on assigned taxes to Madrid Region for 2014

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Informative Note - February 2014

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News in the Value Added Tax for 2014

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Informative Note - February 2014

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Binding Ruling V1602 -13, of May 14, 2013

The purpose of this Informative Note is to inform you about the contents of the Binding Ruling V1602-13 May 14, 2013 issued by the Spanish Directorate General for Taxation (from this point forward “SDGT”), and clarify the principal elements which form the tax base of Value of Electric Energy Production Tax (from this point forward “VEEPT”) created by the Act 15/2012, December 27, on fiscal measures for the energy sustainability.

If you are interested in the topic covered in this Informative Note please contact our marketing department and we will be happy to provide you with a full English translation.

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Informative Note - October 2013

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News in the Corporate Income Tax for 2014

If you are interested in the topic covered in this Informative Note please contact our marketing department and we will be happy to provide you with a full English translation.

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Informative Note - January 2014

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Binding Ruling V1935-13, of June 10, 2013

The purpose of this Informative Note is to inform you about the contents of the Binding Ruling V1935-13 of June 10, 2013 issued by the Spanish Directorate General for Taxation (from this point forward “SDGT”), establishing strict measures on Stamp Duty.

If you are interested in the topic covered in this Informative Note please contact our marketing department and we will be happy to provide you with a full English translation.

If you would like to view the Spanish version, please click here:

Informative Note - November 2013

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Entry in force – Law 16/2013 of 29 October, 2013

Law 16/2013 was published in the Official State Gazette on 29 October 2013. The Act makes changes in environmental taxes and other tax and financial related measures.

If you are interested in the topic covered in this Informative Note please contact our marketing department and we will be happy to provide you with a full English translation.

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Informative Note - November 2013

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Binding Ruling V2289 -13, of July 10, 2013

Informative Note on Binding Ruling V2289 -13 , of July 10, 2013 , in relation to the obligation of information about goods and foreign rights for the assets acquired before coming to Spain and declared donations from the country of origin, and consequences of filing the return late.

If you are interested in the topic covered in this Informative Note please contact our marketing department and we will be happy to provide you with a full English translation.

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Informative Note - October 2013

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Tax aspects of Law 14/2013, of 27 September, on support for entrepreneurs

On 19 September 2013, the Spanish Congress approved the draft bill on support for entrepreneurs (Ley de apoyo a los emprendedores y su internacionalización, "Law on Support for Entrepreneurs"), which was published in the Official State Gazette (BOE) on 28 September 2013, which includes some tax measures.

If you are interested in the topic covered in this Informative Note please contact our marketing department and we will be happy to provide you with a full English translation.

If you would like to view the Spanish version, please click here:

Informative Note - October 2013

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News in the Corporate Income Tax for 2012

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Informative Note - June 2013

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Amendment of Article 108 of the Securities Market Act (“LMV”)

On October 3, 2012 an amendment was proposed in order to, among others, modify Article 108 of the Securities Market Act (“LMV”). The proposed amendment is part of a broad program aimed at preventing and fighting against tax fraud.

Informative Note - October 2012

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Latest news

Latest events

2018 UIA Congress

October 30 - November 3, 2018 (Oporto)

Organises: Union Internationales des Avocats
Lecturer: Ángel S. Freire

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Jornada AEDAF de Fiscalidad Internacional

October 30, 2018

Organises: Asociación Española de Asesores Fiscales (AEDAF)
Lecturer: Javier Prieto

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Desafíos, riesgos y oportunidades del e-commerce

October 2, 2018

Organises: Asociación Iberoamericana de Cámaras de Comercio, Industria y Servicios (AICO) and Comisión Interamericana de Arbitraje Comercial (CIAC)
Lecturer: Ángel S. Freire

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