Fiscal

FISCAL LAW is one of our specialities and is foremost in our services. At Marino Abogados we offer fiscal advice to companies and private clients at all levels focussing on the specific needs of each.

We provide fiscal advice in all cases, whatever the subject, without the client needing to ask us to do so specifically. We are able to do this because of our tax law training that we keep constantly up to date. You need to do this as it changes on a regular basis.

Tax Law at every level especially corporate and property.

Fiscal advice in all areas and operations.

Our portfolio of services that we can provide in this area is so extensive because tax issues exist at a national and international level. Here are some examples:

• Taxation on business owners, partner or shareholders
• International tax law
• Business restructuring operations (protected contributions, contributions from areas of activity such as mergers and splits)
• Family businesses. Inheritance and successions.
• Group taxation (transfer prices, Master File, TARGET).
• Taxation in property, construction and sales areas).
• Tax department inspections.
• Corporate tax.

• VAT and property transfer tax.
• Income tax (IRPF in Spain).
• Non resident’s tax.
• Intercommunity operators registry.
• INTRASTAT and other special Spanish taxes.
• VIES (Vat Information Exchange System).
• Tax and accounting services.
• Special tax returns on foreign goodss. Tax payable on foreign investments and divestments.
• Administrative disputes. Filing of objections and other tax legal actions.

The services we offer follow two main principles: Security and fiscal – economic optimization.

We offer accountancy and fiscal management for mercantile companies and other businesses that includes books, presenting tax returns and all the other tax and mercantile obligations that companies have to comply with.

We are members of the Spanish Association of Tax Advisers and we contribute frequently to publications related to this subject. We are also authors of books and specialised publications on current tax law and related subjects.