“Deuda contra capital, eterno debate”
Publication: El Confidencial
Authors: Javier Prieto and Elly Wang
Date: June 2022
Javier Prieto
AREAS OF PRACTICE
Tax
CONTACT
Languages: English and Spanish
Assistant: María Martínez
martinez@araozyrueda.com
Javier Prieto, partner of the Tax Department at Araoz & Rueda since 2011, joined the firm after three years as a partner at the Tax Department at Ramón y Cajal (2008-2011).
Prior to joining Ramón y Cajal he worked as an associate in the Tax Department at KPMG Abogados (1999-2002) and then as an associate in the Tax Department at Uría Menéndez (2002-2008).
“Recommended Individual” in Tax by Chambers & Partners, The Legal 500 EMEA, European Legal Experts and Best Lawyers in all editions since 2000 up to latest edition in 2022.
Javier is specialized in:
- Tax advice arising from national and international M&A transactions (investment/divestment structures and private equity funds). Design of tax efficient acquisitions and financing structures. Management of tax due diligence procedures.
- Inspections and tax litigation.
- Tax planning for investors and groups of companies.
- Accounting and tax analysis of finance products.
- Tax advice to companies in capital markets transactions.
- International taxation: advice to major companies and private equity funds in out-bound and in-bound investments.
- Advice to companies and individuals in direct and indirect taxation in connection with real estate transactions.
Education
- J.D. from Universidad Pontificia de Comillas (ICADE, 1992-1997).
- B.A. (Business Administration) from Universidad Pontificia de Comillas (ICADE, 1992-1998).
Memberships
- Madrid Bar Association (Colegio de Abogados de Madrid).
- Madrid Economist Association (Colegio de Economistas de Madrid).
- International Fiscal Association (IFA).
- Spanish Association of Financial Law (Asociación Española de Derecho Financiero -AEDF).
- Spanish Association of Tax Advisers (Asociación Española de Asesores Fiscales – AEDAF), Member of International Taxation Department.
- Member of the European Commission Group of Experts on removing tax problems facing individuals who are active across borders within the EU.
Teaching experience
- Lecturer in tax law at Universidad Complutense de Madrid (2011-2015).
- Lecturer in tax law at ICADE (Practicum, 2010).
- Speaker at seminars and conferences in different areas of tax expertise (Analistas Financieros Internacionales, Asociación para el Progreso de la Dirección, Instituto de Fomento Empresarial, Asociación Española de Asesores Fiscales, Unidad Editorial, Instituto Superior de Técnicas y Prácticas Bancarias).
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
Included in the list of "Best Lawyers in Spain" in Tax.
Best Lawyers 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
Included in the list of "Best Lawyers in Spain" in Tax.
Best Lawyers 2019
Included in the list of "Best Lawyers in Spain" in Tax.
Best Lawyers 2018
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
Included in the list of "Best Lawyers in Spain" in Tax.
Best Lawyers 2017
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
Included in the list of "Best Lawyers in Spain" in Tax.
Best Lawyers 2016
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
“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
Included in the list of "Best Lawyers in Spain" in Tax.
Best Lawyers 2015
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
Included in the list of "Best Lawyers in Spain" in Tax.
Best Lawyers 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
Included in the list of "Best Lawyers in Spain" in Tax.
Best Lawyers 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
Included in the list of "Best Lawyers in Spain" in Tax.
Best Lawyers 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 2008- Advice to an investment management firm on the tax related aspects arising from the incorporation of a Spanish holding company (ETVE).
- Advice to a leading Spanish group within the automotive and industrial sector on the tax related aspects arising from its refinancing.
- Advice to an electrical marketer of independent renewable energy producers on tax issues arising from tax litigation procedure.
- Advice to a leading French retirement home group on the tax structure and related aspects for the acquisition of different entities and businesses in A Coruña, Málaga and Catalonia.
- Advice to a Spanish assurance group on the tax structure and related aspects for the acquisition of land for promotion entity.
“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
“El Convenio Multilateral de la OCDE: un gran salto adelante”
Publication: Expansión (daily economic newspaper)
Authors: Javier Prieto and Jéssica Cano
Date: July 2017
“Establecimiento permanente, una revisión permanente”
Publication: Revista Actualidad Jurídica de Aranzadi
Authors: Javier Prieto
Date: December 2016
“El nuevo Impuesto de Sociedades y sus implicaciones en las operaciones”
Publication: Capital & Corporate Magazine Nº 31
Authors: Javier Prieto
Date: March 2015
“Summa Gravaminis y Recurso de Casación. Auto de 3/11/11 del Tribunal Supremo, n.º de recurso: 1436/2011. Recurso de Casación, ponente: Excmo. Sr. D. Rafael Fernández Montalvo, recurrido en amparo ante el Tribunal Constitucional el 22/11/2012”
Publication: Tax Year Book 2014 (Wolters Kluwer)
Authors: Javier Prieto and Jéssica Cano
Date: July 2014
“Entrega de acciones propias de la sociedad beneficiaria como contraprestación en una operación de aportación no dineraria especial. Acuerdo de liquidación de la Dependencia Regional de Inspección de la Delegación Especial de la Agencia Tributaria”
Publication: Tax Year Book 2014 (Wolters Kluwer)
Authors: Javier Prieto and Mariano Mateos
Date: July 2014
“Ley de Emprendedores: ¿en qué favorece a las startups”
Publication: Capital & Corporate Magazine Nº 26
Authors: Javier Prieto
Date: December 2013
“Primer informe sobre diversas cuestiones relativas al procedimiento de regularización derivado de la presentación de la declaración tributaria especial”
Publication: Tax Year Book 2013 (Anuario Fiscal 2013). Wolters Kluwer
Authors: Javier Prieto and Jéssica Cano
Date: July 2013
“Armonización del IS e IRNR -rentas obtenidas a través de EP-“
Publication: Capítulo VIII de la obra monográfica "Residencial Fiscal y otros aspectos conflictivos"
Authors: Javier Prieto and Jéssica Cano
Date: May 2013
“¿Qué novedades se han introducido en el artículo 108 de la Ley del Mercado de Valores (LMV)?”
Publication: Capital & Corporate Magazine Nº 22
Authors: Javier Prieto
Date: December 2012
“La imposición de sanciones al retenedor conforme a la nueva jurisprudencia del Tribunal Supremo sobre retenciones”
Publication: Revista de Contabilidad y Tributación. Editorial CEF
Authors: Javier Prieto
Date: January 2011
“Los acuerdos de intercambio de información fiscal con los paraísos fiscales”
Publication: Revista en España, Información de interés para las empresas de capital extranjero, nº 12
Authors: Javier Prieto
Date: Septiembre 2010
“¿Nuevo tributo a la banca?”
Publication: Diario Negocio newspaper
Authors: Javier Prieto
Date: June 24, 2010
“Optimización fiscal en operaciones de reestructuración empresarial”
Publication: Knowsquare
Authors: Javier Prieto
Date: November, 2010
“Novedades en la aplicación del régimen de neutralidad tras la entrada en vigor de la Ley 3/2009. Consultas de la DGT de 15 de enero de 2010 y 5 de octubre de 2010”
Publication: Tax Year Book 2010 (Anuario Fiscal 2010). Los casos más relevantes en 2010 de los grandes despachos (La Ley)
Authors: Javier Prieto
Date: 2010
“La aplicación directa de la Sexta Directiva en la deducibilidad de las cuotas soportadas por la adquisición de turismos. STSJ de Valencia, de 24 de marzo de 2010”
Publication: Tax Year Book 2010 (Anuario Fiscal 2010). Los casos más relevantes en 2010 de los grandes despachos (La Ley)
Authors: Javier Prieto
Date: 2010
“Nuevo cómputo de la prescripción conforme al TS”
Publication: Diario Negocio newspaper
Authors: Javier Prieto
Date: February 2, 2010
“Calificación fiscal del Mercado Alternativo Bursátil”
Publication: Revista del Mercado de Valores, nº 5
Authors: Javier Prieto
Date: October 2009
“¿Puede un retenedor ser sancionado?”
Publication: Diario Negocio newspaper
Authors: Javier Prieto
Date: June 23, 2009
“Cash-pooling internacional”
Publication: El Exportador Financiero Magazine. ICEX
Authors: Javier Prieto
Date: May 2009
“Requisitos para la deducibilidad fiscal de las retribuciones satisfechas a los órganos de administración”
Publication: Knowsquare
Authors: Javier Prieto
Date: February 2009
“Anteproyecto de Ley de Sociedades Anónimas Cotizadas de Inversión en el Mercado Inmobiliario”
Publication: Knowsquare
Authors: Javier Prieto
Date: November 2008
“Novedades en la normativa relativa a paraísos fiscales en el Proyecto de Ley de Medidas para la Prevención del Fraude”
Publication: Boletín Fiscal Quantor
Authors: Javier Prieto
Date: October 2006
“Caso Marks&Spencer: un paso adelante en la armonización fiscal europea en imposición directa”
Publication: Boletín Fiscal Quantor
Authors: Javier Prieto
Date: January 2006
“La opción de tributación por el Impuesto sobre la Renta de No residentes”
Publication: Boletín Fiscal Quantor
Authors: Javier Prieto
Date: October 2004
Resolución de la DGT sobre las entidades extranjeras que tributan en atribución de rentas
Informative Note Nº 1 Tax - March 2020
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Informative Note Nº 4 Tax - December 2018
Download PDFBanks liable for the Stamp Duty on mortgage loans
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Informative Note Nº 1 Tax - October 2018
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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
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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 PDFPrincipales modificaciones de la nueva Ley del Impuesto sobre Sociedades
Nota Informativa Fiscal - Marzo 2015
Download PDFMain amendments of the tax reform affecting the renewable energy sector
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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.
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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 PDFJornada AEDAF de Fiscalidad Internacional
Organises: Asociación Española de Asesores Fiscales (AEDAF)
Lecturer: Javier Prieto
Date: October 30, 2018
El concepto de Establecimiento Permanente (EP) en tributación directa
Organises: Cantabria University
Lecturer: Javier Prieto
Date: September 10-11, 2015
La Información, June 2021 (Javier Prieto)
Download PDFEl Economista, June 2020 (Javier Prieto)
Download PDFTax Analysts, October 29 2018 (Javier Prieto)
Download PDFTax Analysts, October 16 2018 (Javier Prieto)
Download PDFExpansión, July 2017
Download PDF
Rafael Bazán
Partner
Guillermo Bueno
Partner
Jesús Conde
Partner
Alejandro Fdez. de Araoz
Partner
Eduardo de Leon
Partner
Clara Mañoso
Partner
Javier Prieto
Partner
Pedro A. Rueda
Partner
Francisco Solchaga
Partner
Alfonso Suárez
Partner
Ainhoa Veiga
Partner
Laura Vintanel
Partner