Tax Advisory Málaga

At Merac we have a team of tax advisors who are highly qualified, with an extensive track record in tax advice at national and international level, focused on meeting the specific needs of each client.

We provide a comprehensive tax advisory service that covers, among others, tax planning, assistance and defence in Spanish Tax Agency inspections, ongoing advice to companies and individuals, advice to non-residents and on international taxation, as well as assistance in all kinds of tax procedures.

In tax matters, we carry out a complete study of our clients' activities and operations in order to design the most suitable planning and efficiently optimise their tax burden.

Main services as Tax Advisors in Málaga

  • Advice and planning in relation to Corporate Income Tax and Value Added Tax, so that taxation is not an obstacle to the development of the company's business.
  • Comprehensive, advanced tax advice on transactions outside the scope of the company’s core business.
  • Comprehensive advice on corporate property transactions (VAT, Property Transfer Tax and Stamp Duty, etc.)
  • Advice on setting up tax consolidation groups for corporation tax purposes
  • Advice on special VAT schemes, such as VAT groups (REGE)
  • Planning for generational succession in family businesses whilst optimising the tax burden
  • Advice on the process of donating shares in companies and the application of tax exemptions and relief (Wealth Tax, Income Tax, Gift Tax)
  • Ongoing tax advice on the company's day-to-day operations
  • Optimisation of shareholder/company taxation
  • Bookkeeping and filing of periodic tax returns
  • Preparation of financial statements and filing of Annual Accounts
  • Calculation and filing of Corporate Income Tax, seeking to optimise the company's tax burden
  • Internal tax review of the company's processes and protocols to detect risks and implement mitigation measures
  • Advice on planning Personal Income Tax, Wealth Tax and Inheritance and Gift Tax in order to reduce the tax burden and take advantage of tax benefits, within the current legal framework.
  • Advice on requests, audits and other notifications from local, regional or state tax authorities.
  • Advice on appeals before tax bodies, including appeals against municipal capital gains tax (plusvalía) assessments
  • Advice on cryptocurrency transactions
  • Filing of the Informative Return on assets, rights and virtual currencies held abroad (forms 720 and 721)
  • Tax advice on the international expansion of Spanish companies
  • Tax advice on the establishment of foreign companies in Spain
  • Advice on profit repatriation and the application of double taxation treaties
  • Taxation of expatriates and inbound expatriates.
  • Preparation of transfer pricing documentation (specific documentation or local file)
  • Analysis of the related-party transactions carried out and of the applicable pricing methods
  • Search and analysis of comparable transactions and benchmarking
  • Preparation of internal pricing protocols
  • Filing of the annual related-party transactions return (form 232)
  • Tax advice on the business restructuring of groups of companies to optimise the tax burden
  • Tax due diligence processes
  • Tax advice on transfers of assets or lines of business
  • Tax analysis and assistance in mergers, demergers and share exchanges, as well as their eligibility for the special tax regime.
  • Tax assistance in business transfer transactions
  • Preventive advice for non-residents planning to move permanently to Spain or intending to invest in Spain
  • Taxation of remote work for foreign companies
  • Tax advice on international mobility and on the application of the expatriate regime
  • Assistance in applying the special regime for inbound expatriates (Beckham Law)
  • Advice on applying the tax incentives of the Startup Law
  • Filing of the Informative Return on assets, rights and virtual currencies held abroad (forms 720 and 721)

Our specialist solicitors

Mercedes Nieto

Legal Area Manager

Mercedes Nieto is a Lawyer and Economist and partner in the Corporate Law and Commercial Contracts practice at MERAC LEGAL & TAX LAWYERS. She began her professional career in the Coporate Law and Commercial Department of Garrigues and later moved to Qatar to work in a construction company until she joined the Corporate Law and Comercial Department of KPMG Abogados.

In 2018, she joined a law firm in Marbella as head of the Corporate Law and Commercial Department until joining MERAC LEGAL & TAX LAWYERS as a Partner.

She specialises in corporate and commercial law, mergers and acquisitions (M&A), real estate, national and international contracts and civil law.

She has been involved in M&A and property transactions across a wide range of sectors, and was recognised for her work as a solicitor in the field of commercial law and mergers and acquisitions by ‘Best Lawyers International’ in its 2020 and 2021 editions; in 2020, she was also awarded the prize for best lawyer in that field, and nominated in 2022, 2023 and 2024.

Carmen Gallardo

Head of Tax Area

Carmen Gallardo is a Lawyer and Economist and Partner of the Tax Department of MERAC LEGAL & TAX LAWYERS.

She began her professional career more than 10 years ago in the Tax Law department of Garrigues until she joined the tax department of a multinational group of companies in the logistics sector based in Madrid, where she joined the financial-tax department of the parent company in Germany for three months, where she broadened her knowledge of international taxation.

In 2018, she joined the tax department of a law firm in Marbella until the foundation of MERAC LEGAL & TAX LAWYERS where she is partner responsible of the Tax Department.

Carmen specialises in corporate tax law. She has developed her career advising multinational groups on direct and indirect, national and international taxation and has participated in many corporate restructuring and M&A (Mergers and Acquisitions) transactions. She also has extensive experience in advising on transfer pricing and tax proceedings.

In the 2020 and 2021 editions, she has been recognised for her work as a lawyer in the area of tax law by the association "Best Lawyers International".

Merecedes Nieto

Legal Area Manager

Carmen Gallardo

Head of Tax Area