Fiscal and Tax Law
Specifically, the tax law includes the rules that regulate the obtaining of these resources by the Territorial Administrations, essentially the tax imposition, both at the state, regional and local levels.
Tax Lawyers: Advice on Tax and Tax Law
From Navas & Cusí, within our wide range of services offered to our clients, advice on Fiscal and Tax Law remains of significant importance, as it allows the firm to offer a comprehensive service that would range from the legal field, through the financial and tax.
In the Tax-Fiscal field, our team develops lines of work based on three fundamental axes:
- Tax planning from the beginning of operations or activities, to be able to propose the most interesting options that allow us to reduce the tax burden on our clients
- Design and study on compliance with recurring tax obligations of our clients
- Solid defense of the interests of our clients before the Tax Administration and the Economic and Contentious-Administrative Courts.
Taxation is difficult to understand if it is not based on good tax planning from the beginning of operations or activities, since it is at that moment when the best options for the client can be designed, preparing the best alternatives to reduce the tax burden. and to adapt to constant regulatory changes.
Tax regulations are regulations that are constantly changing. Thus, for example, each year incorporates changes introduced by the annual budget or accompanying laws.
At Navas & Cusí we look for the best strategy for each client with a view to minimizing their tax cost, both for already consolidated companies or for those that wish to start, as well as with special emphasis on those investors who decide to seek business opportunities in Spain, for whom The office offers them the possibility of advising them throughout the entire implementation process, guiding them on the best way to carry it out, either by processing the creation of commercial companies or accompanying them in the negotiation processes. Likewise, we offer our clients the defense before the corresponding Tax Authorities regarding the inspection processes or claims from which legal actions are derived or may be derived, in order to defend their interests, including the contentious route, where appropriate.
Areas of work in Tax Law
In this sense, the Department of Fiscal and Tax Law are specialists in the following areas:
Taxation of cryptocurrencies, NFTs, and new technologies
Given the deep knowledge that Navas and Cusí have of the new technology sector, especially that linked to Blockchain technology, from the Fiscal and Tax Law department we advise our clients on direct taxation (IRPF and IS) and indirect ( VAT or ITP) derived from the sale of cryptocurrencies and NFT’s as well as the returns derived from them, produced within a professional economic activity or not.
Defense of the taxpayer in Tax Procedures
The Tax Agency loses one out of every two lawsuits with taxpayers. For this reason and in the face of this situation of legal insecurity caused by the Tax Administration, Navas & Cusí makes available to its clients a team of lawyers specialized in litigating before the different national Tax Administrations on any type of tax. In this sense, our professionals are experts in:
- Preparation of writings before the AEAT as well as before the Autonomous Tax Agencies.
- Filing of appeals and claims before the Administrative Economic Courts.
- Filing of appeals before the Contentious Administrative Courts.
- Preparation and defense of the taxpayer in Tax Inspection, Management, and Verification procedures.
Taxation of the Family Business and inheritance
The companies considered in fiscal terms, family business, allow their owners to enjoy in the Wealth Tax, Personal Income Tax, and Inheritance and Gift Tax some very relevant tax benefits, which can amount to no taxation of 95%. In this sense, the work of our Fiscal and Tax Law team revolves around the following four main blocks:
- Study and plan on the completion of the requirements to:
- be able to consider the company as a family business and,
- be eligible for the benefits of holdings in family businesses.
- Tax planning on the generational change within the family business, through succession agreements and attractive alternative figures.
- Restructuring of family groups.
- Preparation of family protocols and other legal figures to ensure the continuity of the family business after the generational change or reorganization.
- Taxation of the transfer of real estate assets.
- Resolution of tax queries related to:
- Personal Income Tax and Non-Resident Income Tax.
- Corporation Tax.
- Value Added Tax.
- Wealth Tax.
- Inheritance and Gift Tax.
- Tax on the Increase in Value of Urban Land (Municipal Capital Gains)
- Tax on Economic Activities
- Preparation and completion of annual, quarterly, and monthly tax returns.
International taxation is of great importance in a highly globalized economy, where the business opportunity can arise in any country, which requires a high level of knowledge of its different tax systems, as well as the repercussions of the repatriation of investments, which requires comprehensive advice. The declaration of assets and rights (form 720) abroad, with increasingly exhaustive regulations, is of great relevance.
- Advice and investment planning in Spain and abroad
- Taxation of the various flows (dividends, interest, royalties, etc.)
- Planning of divestments
- Support for internationalization
- Application of Agreements to avoid double taxation
- Declarations of Non-residents (Models 720, 210, 216, etc.)