Rafael Fuster Tozer, Jesús López Tello, Rafael García Llaneza, Guillermo Canalejo Lasarte, Víctor Viana Barral, Miguel T. Cremades Schulz, Gloria Marín Benítez, David López Pombo
Avenida Diagonal, 514
Tel: +34 93 416 51 00
Fax:+34 93 416 51 11
Luis Viñuales, Miguel Morales and Carlos Durán
Bilbao, Valencia, London, Brussels, Lisbon, Porto, Frankfurt, New York, Buenos Aires, Mexico City, Lima, Santiago de Chile, Bogotá, São Paulo, Beijing.
|Tier 1 - Spain|
|Cuatrecasas, Goncalves Pereira|
|Garrigues, Taxand Spain|
|Tier 2 - Spain|
|Freshfields Bruckhaus Deringer|
|Tier 3 - Spain|
|Allen & Overy|
|Gómez-Acebo & Pombo|
|Ramón y Cajol Abogados|
|Tier 4 - Spain|
|Simmons & Simmons|
|Ventura Garcés & López-Ibor|
Uría Menéndez's Spanish tax branch is led by partner Rafael Fuster. The team consists of 12 partners and 40 additional professionals.
The firm regularly provides tax advisory services to local corporations and multinationals private equity and finance. The team offers transactional assistance in M&A, de-mergers and disposals; equity and economic reorganising; capital market deals, such as debt issuance, public share offers and takeovers; real estate transactions, portfolios and project finance; and business development.
Partners Rafael García Llaneza and Gloria Marín advised software consultant and supplier Jocoma in February 2017. The client applied a framework specific to Spanish holding companies, which led to significant tax benefits related to both corporate and shareholder personal income tax obligations.
This was challenged by tax authorities through various tax assessments. The team's argument was accepted by the Spanish Supreme Court, which stated that capital gains realised on the transfer of shares could not be assimilated with dividends in order to exclude the application of the special tax framework for passive holding companies, thus overturning the additional tax assessments. The case produced binding case law on the limitation of tax official influence over passive holding companies in Spain.