ADVISORY FIRM

The law Firm Lamarque Krieg Tax Advisers specialises main in tax advice to German-speaking Clients regarding their Spanish investments and business activities.

At the same time the members of the firm have extensive experience acquired in international advisory firms and in the Spanish tax authorities in providing tax advice to English and American clients.

The office not only advises on specific projects or transactions, but also provides advice on domestic issues which require continuous communication and close cooperation with the client (e.g. Tax planning, tax audits, litigation, day to day advice, etc.).

Thus our Office provides personal, reliable and well-founded advice by experts who deal exclusively with taxation matters.

INTERNATIONAL FOCUS

We cooperate with specialized Law Firms and advisors and in lot of countries. However our independency allows us to work without generating referral fees with the specialized professionals which best meets our Client’s needs.

We have a varied client base which includes well known international companies, listed and unlisted companies and SME’s.

Clients

Our clients operate in a variety of sectors including, amongst others:

IT/Telecoms

Textile/fashion distribution

Heavy industry 

Industrial engineering

Automotive industry suppliers

Renewable energy

Globally active real estate funds

SERVICES

It would be impossible to set out an exhaustive list of all services we provide, however, the following is a brief summary of such services:

  • Deciding upon the most tax efficient method of investing in Spain, using the appropriate vehicle for the purpose (e.g. Spanish holding entities, collective investment entities, partnerships and silent partnerships, etc.) bearing in mind also the tax implications of possible future de-investment.
  • Advice regarding the Client’s tax strategy and the tax planning of his operations, transactions and any kind of activities undertaken in or from Spain.
  • Responding either verbally or in writing to any tax questions raised by the Client.
  • Providing reports in relation to antecedent matters raised by the Client.
  • Advice with regard to mergers, acquisitions, contributions in kind, splits dissolutions and liquidations, transfers of companies, reorganisations and any kind of transaction or operation which is beyond the scope of the Client’s usual commercial activity.
  • Assistance and representation of the Client at any time in tax audits, tax investigations and litigation both before the Tax Authorities and before the Ordinary Courts.
  • Advice relating to the Client’s tax strategy with regard to the remuneration of Partners, Directors and Expatriates and in the preparation of their personal income and net worth tax returns.
  • Tax advice regarding the Client’s annual closing and the determination and booking of his corporate or income tax.
  • Preparation of the Client’s annual corporate tax return with a report highlighting the most significant issues raised during its preparation.
  • Advice, review and, where necessary, preparation and filing of other tax returns e.g. VAT, withholding taxes, capital tax, stamp duties, local taxes, etc.
  • Preparation or review and filing of writs, petitions, applications or communications before the Tax Authorities such as VAT refund requests, requests for refund of wrongful levied taxes, APAs, requests to use special tax regimes or plans, etc. Tax representation of the Client with this regard.
  • Notification and comment of new legislation, rules, decisions and case law of special interest to the Client

PUBLICATIONS

Fiscalidad del comercio exterior

Presentación informativa sobre los siguientes puntos: Gravar las operaciones realizadas por empresarios o profesionales Canarias, Ceuta y Melilla excluidas del territorio de aplicación Impuesto / Anti-impuesto? Indirecto (¿?) Grava el consumo Armonizado (¿?) Formalista Rentable para el Tesoro Público Arriesgado si se hace mal para ambas partes Neutral (¿?) Económico

Royal Decree 1/2021, of January 12, which amends the Spanish National Chart of Accounts (CoA) and additional legislation, in accordance with international accounting standards.

In line with the draft amendment to the Spanish National Chart of Accounts (CoA) and additional legislation published by the Spanish Accounting and Auditing Institute – Instituto de Contabilidad y Auditoría de Cuentas (ICAC) – in October 2018, the amendment to the Chart of Accounts and its additional legislation is finally approved by Royal Decree …

CONTACT

DIR: Avda. Santuario de Valverde 25, Portal G, Atico B  28049 Madrid

T: +34-91 737 16 26

M: +34-657 080 172

E: taxadvisers@lamarque-krieg.com