Tax
“Serious and responsible, their work goes into the details of the issues”
– Chambers Europe Guide 2021 –
“They are customer oriented, always giving advice on different scenarios. They tell us what they would do if they were us, which is invaluable”
– The EMEA Legal 500 2020 –
We are aware that the optimization of tax costs improves the competitiveness of our clients, and hence all our actions in relation to taxes share a clear objective: the transaction must be carried out in a tax-efficient and safe manner. To this end, our tax advisors analyze the different transactions, proactively identifying challenges and opportunities in tax matters.
We have a highly specialized team, familiar with the complexity of all types of national and international transactions, as well as with the continuous development and updating of the applicable legislation.
Our advice includes:
- Design and tax planning in any kind of transactions, corporate restructuring procedures and cross-border transactions (mergers, acquisitions, spin-offs, takeover bids, etc.).
- Design and review of investment/divestment and financing structures.
- International Taxation.
- Tax advice regarding different Spanish tax regimes (ETVE Holding regime, Trading, Patent Box, Inpatriate / Golden VISA regime and Expatriates’ regime).
- Assistance in tax audits.
- Real estate and local taxation.
- Representation in tax, economic-administrative and contentious-administrative procedures, as well as in the preparation of requests of tax rulings.
- Advice to family-owned companies, High and Ultra high Net Wealth Individuals and Families (family offices). Planning of savings and liquidity, family succession and family agreements.
- Tax advice in connection with debt refinancing, forgiveness, debt restructurings and bankruptcy proceedings.
- Preparation of internal good tax practice policies (directors’ liabilities, compliance with the European Directive on intermediaries (DAC 6).
Contact
PROFESSIONALS
Javier Prieto leads the tax group at Araoz & Rueda, which handles international advisory and transactional tax matters, assisting with strategy, inspections and restructuring. Commended for its ‘extensive knowledge of Spain real estate tax', the team also acts in a variety of other sectors, with recent new international clients in the energy and entertainment industries. Testimonials ‘Great Team! Pleasant to work with, reactive, strong technical skills, pragmatic.’ ‘Javier Prieto is not only a great professional but a very nice human being.’ ‘Very reactive team, extensive knowledge of Spain real estate tax aspects, excellent quality of the deliverables provided.’ ‘Javier Prieto and Andrés Máiz are together a very talented team. They provided a very efficient assistance for our queries regarding Spanish tax matters. In addition to their obvious qualities as tax practitioners, it is worth mentioning their patience, their flexibility and their qualities in human terms.’
The EMEA Legal 500 2022
Araoz & Rueda has notable experience in the appeal of Spanish tax audits. They advise on the tax structuring of mid-cap M&A or real estate transactions. The firm handles standalone advisory mandates for companies and industry associations seeking to ensure compliance with Spanish tax rules. Araoz & Rueda also advises on the tax applicable to expatriate employees. Strengths: One interviewee notes that "Araoz & Rueda lawyers are really responsive and accurate in dealing with technical issues." "The team of Araoz & Rueda has great expertise and skills to handle any complex matters," says a client, adding that "we always feel that we are on the same side: they are more a partner than a supplier." Notable practitioners: Javier Prieto is highly experienced in assisting clients on a variety of tax issues. He is regularly instructed on M&A deals, investment and tax planning of corporates and PE funds. He has additional expertise in advising taxpayers in litigation. "We receive a great service from him and we are confident that we can trust him absolutely for any tax issue," one client says, with a second person saying: "Javier Prieto always deals diligently and accurately with complex issues."
Chambers Europe Guide 2022
Active in national and international advisory and transactional tax matters, Araoz & Rueda also has experience in tax planning, inspections, disputes and negotiations. Practice head Javier Prieto advises on tax issues related to M&A transactions, financing structures and real estate transactions, as well as providing expertise in tax litigation, corporate income tax and tax planning.
The EMEA Legal 500 2021
The firm has notable experience in the appeal of Spanish tax audits. Advises on the tax structuring of mid-cap M&A or real estate transactions. Handles standalone advisory mandates for companies and industry associations seeking to ensure compliance with Spanish tax rules. Also advises on the tax applicable to expatriate employees. Clients highlight "They are serious and responsible and their work goes into the details of the issues." Javier Prieto is highly experienced in assisting clients on a variety of tax issues. He is regularly instructed on M&A deals, investment and tax planning of corporates and PE funds. He has additional expertise in advising taxpayers in litigation.
Chambers Europe Guide 2021
Araoz & Rueda maintains a strong client base including both domestic and international companies. Headed by Javier Prieto, the 'customer-oriented' tax team has a particular focus on M&A, real estate tax and litigation. Its additional expertise in international tax law allows it to advise international clients, such as US logistics group Expeditors, which the firm advised on the implementation of tax incentives for the expatriation of employees. Other key clients include BBVA and Kefren Capital Real Estate. Testimonials: "They are customer oriented, always giving advice on different scenarios. They tell us what they would do if they were us, which is invaluable" "Javier Prieto is an exceptional professional. He is service oriented, with integrity and a sense of responsibility" "Personalised service, flexibility, punctuality" "Javier Prieto has a flexible and personal approach that is hard to find in other firms" "Good communication within the team. Good understanding of the issues. Ability to adapt"
The EMEA Legal 500 2020
Javier Prieto has a broad tax practice that extends from advisory mandates linked to the expatriation of employees through to the appeal of decisions taken by the Spanish tax authorities. Clients say that "he is able to understand the issue very quickly and summarise our needs." "He is proactive and makes sure he gets ahead of all of the new issues that arise," says another source.
Chambers Europe Guide 2020
Araoz & Rueda advises corporate clients and private equity houses on corporate tax matters and on the tax planning of midcap M&A or real estate transactions. Clients include foreign investors buying distressed debt portfolios or stakes in Spanish start-ups. Assists private individuals and companies with tax investigations. Sources say that the lawyers are "commercially savvy, technically strong and deliver exactly what I need." "They break their advice down into layman's terms,"states one interviewee, whilst another praises the lawyers' proactive approach, saying: "They give us updates and suggestions on what we should do." Javier Prieto has notable experience in the structuring of both national and international M&A transactions. Interviewees praise his attention to detail and say that "he's an excellent technician and very commercially savvy."
Chambers Europe Guide 2019
Araoz & Rueda is experienced in a range of domestic and cross-border tax issues, as well as legislation. Leading the team is Javier Prieto, whose specialities include tax advice arising from national and international M&A transactions.
The EMEA Legal 500 2019
Araoz & Rueda stands out for its “rigorous and responsive service that provides value for money”. Javier Prieto recently advised Orpea on its €150m acquisition of Spanish nursing home group Sanyres.
The EMEA Legal 500 2018
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. Works in connection with its banking and finance, private equity and corporate M&A departments in order to provide a full range of support on tax mandates. Interviewees appreciate that the lawyers are "reliable and work rigorously." Clients report that Javier Prieto is "hard-working, very clear in his explanations and totally reliable." He is well equipped to handle the tax aspects of M&A transactions and the tax structuring of international investments, often on behalf of key financial institutions. "He is very devoted to the client's needs," says one interviewee
Chambers Europe Guide 2018
Araoz & Rueda is recommended for its transactional tax-related advice. The team is led by partner Javier Prieto
The EMEA Legal 500 2017
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
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
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
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
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
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
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
Recommended Firm
The Tax Directors Handbook 2014
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
"Excellent service, responses are clear, accurate and on time". Javier Prieto heads the team.
The EMEA Legal 500 2013
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
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
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
"Negotiating ability and capacity to find innovative solutions when required".
Chambers Europe Guide 2011
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
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
"We were very positively impressed with the high level of quality of the tax practice of the firm”.
The EMEA Legal 500 2009
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
“Proactive attitude and ability to explain issues clearly”.
Chambers Europe Guide 2008Resolución de la DGT sobre las entidades extranjeras que tributan en atribución de rentas
Informative Note Nº 1 Tax - March 2020
Download PDFMedidas fiscales en la Comunidad de Madrid: en la dirección correcta
Informative Note Nº 4 Tax - December 2018
Download PDFBanks liable for the Stamp Duty on mortgage loans
Informative Note Nº 2 Tax - November 2018
Download PDFUndetermined position of the Spanish Supreme Court on Stamp Duty creates tremendous uncertainty
Informative Note Nº 1 Tax - October 2018
Download PDFSentencia relevante del TSJ de Asturias: 1 mes de plazo para la ejecución de resoluciones
Informative Note Nº 4 Tax - October 2017
Download PDFModelo 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
Download PDFNuevo Protocolo del Convenio entre España y México para evitar la doble imposición
Informative Note Nº 2 Tax - July 2017
Download PDFEl Convenio Multilateral de la OCDE: un gran salto adelante
Informative Note Nº 1 Tax - July 2017
Download PDFThe 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
Download PDFSpanish 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
Download PDFMain 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.
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Informative Note - October 2014
Download PDFMain 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.
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Informative Note - July 2014
Download PDFProposed draft order establishing new form 187
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Informative Note - May 2014
Download PDFNews in the Corporate Income Tax for 2013
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Informative Note - May 2014
Download PDFBinding 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.
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Informative Note - February 2014
Download PDFNews on assigned taxes to Madrid Region for 2014
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Informative Note - February 2014
Download PDFNews in the Value Added Tax for 2014
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Informative Note - February 2014
Download PDFNews in the Corporate Income Tax for 2014
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Informative Note - January 2014
Download PDFBinding 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.
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Informative Note - November 2013
Download PDFEntry 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.
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Informative Note - November 2013
Download PDFBinding 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.
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Informative Note - October 2013
Download PDFBinding 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.
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Informative Note - October 2013
Download PDFTax 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.
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Informative Note - October 2013
Download PDFNews in the Corporate Income Tax for 2012
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Informative Note - June 2013
Download PDFAmendment 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
Download PDF“Deuda contra capital, eterno debate”
Publication: El Confidencial
Authors: Javier Prieto and Elly Wang
Date: June 2022
“Sujeción al impuesto sobre el Valor Añadido de los contratos de patrocinio publicitario suscritos con una fundación del sector público”
Publication: Anuario Práctica Fiscal para Abogados 2022 (Wolters Kluwer)
Authors: Andrés Máiz
Date: June 2022
«Proporcionalidad de la sanción aplicable a la infracción consistente en la falta de consignación en la autoliquidación correspondiente de las cantidades derivadas de segundas y ulteriores entregas de inmuebles con renuncia a la exención del IVA, en las que sea sujeto pasivo el destinatario»
Publication: Anuario Práctica Fiscal para Abogados 2022 (Wolters Kluwer)
Authors: Elly Wang
Date: June 2022
“Sentencia del Tribunal Supremo número 1432/2020 de fecha 29 de octubre (recurso de casación 1555/2019) en relación con la base imponible en la cesión de créditos hipotecarios a efectos del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados”
Publication: Anuario Práctica Fiscal para Abogados 2021 (Wolters Kluwer)
Authors: Andrés Máiz
Date: July 2021
“Sentencia número 721/2019 de 30 de diciembre de 2019, dictada por el Juzgado de lo Contencioso-Administrativo número 1 de Alicante en relación con el Impuesto sobre Actividades Económicas de las empresas que se dedican a la comercialización de energía eléctrica”
Publication: Anuario Práctica Fiscal para Abogados 2021 (Wolters Kluwer)
Authors: Elly Wang
Date: July 2021
“¿Ha finalizado la transposición de la Directiva DAC6?”
Publication: El Economista
Authors: Andrés Máiz
Date: June 2021
“Resolución 00/06054/2017/00/00 del Tribunal Económico – Administrativo Central de 14 de mayo de 2019, compensación de bases imponibles negativas en una declaración extemporánea”
Publication: Anuario Práctica Fiscal para Abogados 2020 (Wolters Kluwer)
Authors: Andrés Máiz and Elly Wang
Date: July 2020
“¿Es momento de revisitar la reserva de nivelación para afrontar la crisis?”
Publication: Capital & Corporate Magazine Nº 52
Authors: Javier Prieto
Date: June 2020
“Novación hipotecaria: ¿verá el contribuyente reducida su factura fiscal”
Publication: Cinco Días
Authors: Jéssica Cano
Date: September 2019
“El ‘patent box’, una buena noticia para empresas innovadoras”
Publication: Cinco Días
Authors: Jéssica Cano
Date: July 2019
“Un balón de oxígeno a la fiscalidad del expatriado”
Publication: El Economista
Authors: Elly Wang
Date: July 2019
“Declaración de la renta: así tributan planes de pensiones, fondos de inversión y ETF”
Publication: El Confidencial
Authors: Jéssica Cano
Date: April 2019
“Hipotecas: importante giro del Supremo”
Publication: El Economista
Authors: Jéssica Cano
Date: October 2018
“Comentario a la sentencia del Tribunal Superior de Justicia del Principado de Asturias núm. 543/2017, de 19 de junio de 2017; número de recurso: 661/2016; Ponente: Excmo. Sr. D. Jesús Chamorro González”
Publication: Anuario Fiscal Wolters Kluwer 2018
Authors: Jéssica Cano
Date: June 2018
“Impuesto sobre el incremento de valor de los terrenos de naturaleza urbana” (comentario a sentencia de 11 de mayo de 2017 del Tribunal Constitucional; Cuestión de inconstitucionalidad número 4864 – 2016, promovida por el Juzgado de lo Contencioso-Administrativo número 1 de Jerez de la Frontera; Pleno del Tribunal Constitucional)
Publication: Anuario Fiscal Wolters Kluwer 2018
Authors: Elly Yazhen Wang
Date: June 2018
“Limitaciones a la deducibilidad de los gastos financieros en el IS”
Publication: Ebook sobre el Impuesto sobre Sociedades (Corporate Income Tax)
Authors: Jéssica Cano
Date: July 2017
“El Convenio Multilateral de la OCDE: un gran salto adelante”
Publication: Expansión (daily economic newspaper)
Authors: Javier Prieto and Jéssica Cano
Date: July 2017
“Impuesto sobre sucesiones y empresa familiar”
Publication: Tax Annual Book 2017 (Wolters Kluwer)
Authors: Jéssica Cano
Date: June 2017
“Establecimiento permanente, una revisión permanente”
Publication: Revista Actualidad Jurídica de Aranzadi
Authors: Javier Prieto
Date: December 2016
Jornada AEDAF de Fiscalidad Internacional
Download PDFLa Información, June 2021 (Javier Prieto)
Download PDFEl Confidencial, April 2021 (Andrés Máiz)
Download PDFExpansión, September 2020 (Elly Wang)
Download PDFEl Economista, June 2020 (Javier Prieto)
Download PDFEl País, July 2019 (Jéssica Cano)
Download PDFTax Analysts, October 29 2018 (Javier Prieto)
Download PDFTax Analysts, October 16 2018 (Javier Prieto)
Download PDFExpansión, July 2017
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