TAXATION

At MARTÍN MOLINA we think that Taxation is a key and determining factor in the planning of any type of business activity. An essential part of our work method is to anticipate the needs of our clients and offer them practical and creative solutions for the tax optimization of their businesses.

MARTÍN MOLINA´s professionals have extensive experience in advising groups of national and international companies, as well as maintaining a close relationship with the small and medium-sized business sector. The specialization of our professionals in the different areas of tax law combined with the teaching activity they develop allows us to offer a comprehensive, personalized service of high quality and added value.

Corporation Tax (IS)

We work closely with clients, advising and / or preparing the individual and consolidated statements of the IS as well as the payments in account. We also collaborate with clients to form an IS tax planning that will cover their needs, including a detailed analysis of deductions and other tax credits that reduce the tax burden.

In a schematic way, our services include the following areas:

• Fiscal management audits.
• Advice and / or preparation of the individual and consolidated returns as well as payments on account of the IS.
• Annual fiscal closure and analysis of tax credits generated by the company or group.
• Fiscal consolidation and other special IS regimes.
• Advice on issues related to Non-Resident Income Tax or Double Taxation Agreements.
• Advice on the preparation of Consultations before the General Directorate of Taxes.
• Transfer Prices: study and preparation of the documentation required by the authorities regarding related operations.

Value Added Tax (VAT), Customs and indirect taxes

The proper planning of indirect taxation can reduce the tax and financial burden of a company. In this sense, our services have a dual purpose: to identify and help avoid fiscal risks in Spain and abroad, and to promote savings and opportunities in these taxes, especially considering the significant volume of treasury managed in relation to VAT. Our work focuses both on savings in absolute terms, as well as those with a marked financial component.

In a schematic way, our services include the following areas:

• Advice and / or preparation of the periodic VAT declarations as well as the annual informative declarations.
• Management of consolidation groups in VAT.
• Advice on international traffic: intra-community operations and customs.
• Planning and management of the Tax on Patrimonial Transmissions and Documented Legal Acts.

Tax procedures

The MARTÍN MOLINA team has extensive experience in advising and representing clients before the tax and judicial authorities from the economic-administrative phase to any judicial instance of the contentious-administrative process.

In a schematic way, our services include the following areas:

• Procedures for management and collection before the Public Treasury: information procedures, limited verification, etc., requests for suspension, postponement and fractionation of the tax debt.
• Advice and representation before the tax inspection in its national, regional and local scope.
• Economic-administrative resources before economic, administrative, municipal, autonomous and central courts.
• Contentious-administrative appeals before Courts of Justice in all instances.
• Appeals before the Supreme Court and Court of Justice of the European Union.
• Economic Criminal Law.

Business restructuring operations

MARTÍN MOLINA provides assistance and advice in corporate restructuring through mergers, divisions, exchanges of securities, etc., as well as in the process of buying and selling companies and / or businesses. For the assumption of acquisition of a business, our advice is made with a focus on the use of tax attributes of the business to be acquired (verification of tax credits, deferred and anticipated taxes, etc.) and the search for synergies between said business and existing ones, as well as the analysis of the fiscal situation of the business to be acquired or sold.

Within the scope of corporate restructuring, our services highlight the following areas:

• Analysis and execution of mergers, splits, exchange of securities and contribution of assets and liabilities, as well as reception of said operations to the special fiscal neutrality regime.
• Pre-transaction analysis, analyzing the existing fiscal attributes and the possibility of contributing fiscal value.
• Design of the investment structure or fiscally more efficient disinvestment, as well as implementation of the acquisition structure and supervision of compliance with the obligations that such implementation requires.
• Analysis of the fiscal situation - due diligence - of the company / s object of the transaction, in order to determine the possible existence of significant fiscal risks and the determination and quantification of fiscal contingencies.
• Support and advice in the negotiation of demonstrations and guarantees of a fiscal nature.
• Analysis of different business integration strategies.

Local taxes

Our team has experience in the management and tax advice before the different Town Halls in which our clients develop their business activity in the field of the Tax on Economic Activities (IAE), Tax on Real Estate (IBI), Tax on Constructions, facilities and works (ICIO) and the IIVTNU commonly known as TAX Municipal Capital Gain