Disputes between the different Tax Administrations in Spain, the Tax Agency and the four Regional Tax Authorities have been increasing in recent years, especially as each Tax Administration’s revenue collection has been reduced by the current economic situation, with the current COVID-19 crisis. It is not always easy to determine which one should be the competent Tax Administration, sometimes generating situations of conflict for companies that carry out their activity under the jurisdiction of several Tax Administrations.
Businesses face an environment in which disputes between different tax administrations are on the rise. As tax laws become stricter and regulations more complex, companies have an incentive to avoid such disputes wherever possible. Our aim is to prevent tax disputes at source, with sound, risk-based tax advice.
However, when disputes do occur between tax administrations, we provide ongoing assistance throughout a difficult process that can take, in some cases, many years. We also provide strategic guidance on risks and how to mitigate them.
Our teams, dedicated to disputes between Tax Administrations, count with in-depth tax and administrative knowledge, which can make a significant difference to the outcome.
In addition, and regardless of the above, we provide advice on general taxation issues, both direct and indirect taxes, in accordance with regional tax regulations.
We offer assistance, covering the following:
- Review and analysis of the determination of the relative taxation figure for each Tax Administration.
- Advice on risks/benefits of setting the tax domicile in one territory or another depending on the competent Tax Administration.
- Extensive experience in conflicts between Tax Administrations, in order to determine which of them is competent to levy taxes, as well as in the regularisation resulting from this conflict.
- Tax consultancy specialising in Corporate Income Tax, Personal Income Tax and interim Withholdings, in accordance with the provincial regulations of each of the four Regional Tax Authorities.
Our teams include professionals who have worked with the Regional Tax Authorities and provide their unique perspective.