Resolución de la DGT sobre las entidades extranjeras que tributan en atribución de rentas
Nota informativa Fiscal nº1 - Febrero 2020
Descargar PDF«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 2020 –
Somos conscientes de que la optimización del coste fiscal mejora la competitividad de nuestros clientes, por lo que todas nuestras actuaciones en materia fiscal comparten un objetivo claro: que la operación se lleve a cabo de una manera fiscalmente eficiente y segura. Nuestros asesores fiscales analizan con este fin las diferentes operaciones, identificando, de forma proactiva, retos y oportunidades en materia fiscal.
Contamos con un equipo altamente especializado y acostumbrado a la complejidad de todo tipo de operaciones de ámbito nacional e internacional, así como al continuo desarrollo y actualización de la normativa aplicable.
En materia fiscal contamos con dilatada experiencia en todo tipo de asesoramientos, incluyendo:
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 2022Araoz & 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 2022Active 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 2021The 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 2021Araoz & 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 2020Javier 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 2020Araoz & 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 2019Araoz & 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 2019Araoz & 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 2018Araoz & 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 2018Araoz & Rueda is recommended for its transactional tax-related advice. The team is led by partner Javier Prieto.
The EMEA Legal 500 2017Araoz & 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 2017At 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 2016Araoz & 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 2016Araoz & 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 2015Javier 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 2015Boutique 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 2014Practice 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 2014Recommended Firm
The Tax Directors Handbook 2014Javier 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 2013Javier 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 2012At Araoz & Rueda "the level of service is excellent" and "responses are clear and accurate". Partner Javier Prieto is recommended.
The EMEA Legal 500 2012Araoz & 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 2011This 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 2010Araoz & 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 2009The 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 2008Nota informativa Fiscal nº1 - Febrero 2020
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Nota Informativa Fiscal - Julio 2014
Descargar PDFRecientemente ha sido publicado por la Agencia Estatal de Administración Tributaria el Proyecto de Orden (la nueva “Orden”) por la que se aprueba un nuevo modelo 187 de “Declaración informativa de acciones o participaciones representativas del capital o del patrimonio de las instituciones de inversión colectiva y del resumen anual de retenciones e ingresos a cuenta del Impuesto sobre la Renta de las Personas Físicas, del Impuesto sobre Sociedades y del Impuesto sobre la Renta de no Residentes, en relación con las rentas o ganancias patrimoniales obtenidas como consecuencia de las transmisiones o reembolsos de esas acciones o participaciones”.
Nota Informativa Fiscal - Mayo 2014
Descargar PDFComo todos los años, llega el momento de preparar la declaración del Impuesto sobre Sociedades. El Departamento Fiscal de Araoz & Rueda ha preparado una breve presentación con el objetivo de recordar a nuestros clientes, sin ánimo de exhaustividad, las principales novedades del Impuesto sobre Sociedades del ejercicio 2013.
Nota Informativa Fiscal - Mayo 2014
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Nota Informativa Fiscal Nº 3 - Febrero 2014
Descargar PDFRecientemente ha sido aprobada la Ley 6/2013, de 23 de diciembre, de Medidas Fiscales y Administrativas, que ha entrado en vigor el 1 de enero de 2014 y modifica parcialmente el Decreto Legislativo 1/2010, de 21 de octubre, por el que se aprueba el Texto Refundido de las Disposiciones Legales de la Comunidad de Madrid en materia de tributos cedidos por el Estado. El objeto de esta nota informativa es resumir las modificaciones más relevantes incluidas en dicha norma.
Nota Informativa Fiscal Nº 2 - Febrero 2014
Descargar PDFRecientemente han sido aprobadas diversas normas que afectan al Impuesto sobre el Valor Añadido (“IVA”). El objeto de esta Nota Informativa es resumir las modificaciones más relevantes incluidas en dichas normas respecto del IVA.
Nota Informativa Fiscal Nº 1 - Febrero 2014
Descargar PDFRecientemente han sido aprobadas diversas normas que afectan al Impuesto sobre Sociedades (“IS”). El objeto de esta alerta es resumir dos de las modificaciones más relevantes incluidas en dichas normas respecto del IS, sin pretender hacer un resumen de todas ellas.
Nota Informativa Fiscal - Enero 2014
Descargar PDFLa siguiente Nota Informativa trata el contenido por el que la Dirección General de Tributos (DGT), en Consulta Vinculante número V1935-13, de 10 de junio, establece estrictos criterios tanto para la sujeción al Impuesto sobre Actos Jurídicos Documentados (IAJD) como para la determinación de su base imponible en diversos supuestos de modificaciones objetivas.
Nota Informativa Fiscal Nº 2 - Noviembre 2013
Descargar PDFEl 30 de octubre de 2013 se publicó en el BOE la Ley 16/2013, de 29 de octubre, por la que se establecen determinadas medidas en materia de fiscalidad medioambiental y se adoptan otras medidas tributarias y financieras. El objeto de esta Nota Informativa es hacer mención a las modificaciones introducidas por dicha Ley en la normativa tributaria, destacando particularmente aquéllas que afectan al Impuesto sobre Sociedades, algunas de las cuales entrarán en vigor con efecto retroactivo.
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Descargar PDFLa siguiente Nota Informativa trata el contenido de la Consulta Vinculante V1602-13 de 14 mayo de 2013 emitida por la Dirección General de Tributos (“DGT”), en la que se aclaran los principales elementos que componen la base imponible del Impuesto sobre el Valor de la Producción de la Energía Eléctrica (“IVPEE”), tributo creado por la Ley 15/2012, de 27 de diciembre, de medidas fiscales para la sostenibilidad energética.
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Las principales medidas fiscales previstas por esta norma se resumen en esta Nota Informativa.
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Nota Informativa Fiscal - Junio 2013
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Descargar PDFPublicación: El Confidencial
Autores: Javier Prieto y Elly Wang
Fecha: Junio 2022
Publicación: Anuario Práctica Fiscal para Abogados 2022 (Wolters Kluwer)
Autores: Andrés Máiz
Fecha: Junio 2022
Publicación: Anuario Práctica Fiscal para Abogados 2022 (Wolters Kluwer)
Autores: Elly Wang
Fecha: Junio 2022
Publicación: Anuario Práctica Fiscal para Abogados 2021 (Wolters Kluwer)
Autores: Andrés Máiz
Fecha: Julio 2021
Publicación: Anuario Práctica Fiscal para Abogados 2021 (Wolters Kluwer)
Autores: Elly Wang
Fecha: Julio 2021
Publicación: El Economista
Autores: Andrés Máiz
Fecha: Junio 2021
Publicación: Anuario Práctica Fiscal para Abogados 2020 (Wolters Kluwer)
Autores: Andrés Máiz y Elly Wang
Fecha: Julio 2020
Publicación: Capital & Corporate Magazine Nº 52
Autores: Javier Prieto
Fecha: Junio 2020
Publicación: Cinco Días
Autores: Jéssica Cano
Fecha: Septiembre 2019
Publicación: Cinco Días
Autores: Jéssica Cano
Fecha: Julio 2019
Publicación: El Economista
Autores: Elly Wang
Fecha: Julio 2019
Publicación: El Confidencial
Autores: Jéssica Cano
Fecha: Abril 2019
Publicación: El Economista
Autores: Jéssica Cano
Fecha: Octubre 2018
Publicación: Anuario Fiscal Wolters Kluwer 2018
Autores: Jéssica Cano
Fecha: Junio 2018
Publicación: Anuario Fiscal Wolters Kluwer 2018
Autores: Elly Yazhen Wang
Fecha: Junio 2018
Publicación: Ebook sobre el Impuesto de Sociedades
Autores: Jéssica Cano
Fecha: Julio 2017
Publicación: Expansión
Autores: Javier Prieto y Jéssica Cano
Fecha: Julio 2017
Publicación: Anuario Fiscal 2017 (Wolters Kluwer)
Autores: Jéssica Cano
Fecha: Junio 2017
Publicación: Revista Actualidad Jurídica de Aranzadi
Autores: Javier Prieto
Fecha: Diciembre 2016
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