Tax lawyer : Administrativando Abogados
Fiscal law, or tax law, is a branch of financial law dedicated to the study of the rules that establish and apply taxes, i.e. it deals with the analysis of the mechanisms for obtaining revenue to finance public spending.
There are many provisions that regulate taxes (corporate income tax, personal income tax, value added tax, etc.); however, we can say that the most important regulation in this area is Law 58/2003, of 17 December, on General Taxation (LGT) and the correlative Royal Decree 939/2005, of 29 July, which approves the General Tax Collection Regulations.
This legislation, which is well known to our tax and fiscal lawyers, establishes the general legal principles and rules of the tax system and applies to all tax administrations in accordance with the provisions of the Constitution.
Classification of taxes
Taxes are classified as follows:
Fees: these are taxes whose taxable event consists of the private use or special use of the public domain, the provision of services or the performance of activities under public law that refer to, affect or benefit the taxpayer in a particular way (when the services or activities are not requested or received voluntarily by taxpayers or are not provided or carried out by the private sector).
Special contributions: these are taxes whose taxable event consists of the taxpayer obtaining a benefit or an increase in the value of his property as a result of the execution of public works or the establishment or extension of public services.
Taxes: these are taxes levied without consideration, the taxable event of which is constituted by transactions, acts or facts that reflect the economic capacity of the taxpayer.
General services we provide as lawyers specialising in tax law
The service we provide as tax and fiscal lawyers includes advice on all types of procedures with the Tax Administration, whether the latter is the State Treasury, the Autonomous Community or even the local Treasury, with special emphasis on the administrative tax procedure, the purpose of which is the management, inspection, collection and review of taxes, governed mainly by the General Tax Law and its implementing regulations.
Specific services we provide as expert tax lawyers
Among others and principally, they include the following actions:
- Study on the tax impact of certain operations (mainly commercial), prior to their execution, designing the strategy that involves the least possible tax burden for the interested party.
- Preventive advice to taxpayers to prevent their actions or those of their companies from committing tax offences and even the initiation of proceedings for the derivation of tax liability, both subsidiary and joint and several.
- Submission of queries to the Directorate General for Taxation by our tax and fiscal lawyers.
- Inspection procedures and tax information requirements.
- Lodging of administrative appeals in tax matters (covering both appeals for reconsideration and economic-administrative claims).
- Lodging of the administrative litigation appeal before the competent Courts of Justice.
Our team of tax and fiscal lawyers are at your entire disposal to defend your interests with maximum intensity and professionalism both in the administrative phase and in the Administrative Litigation (Contencioso-Administrativo) order.