Your expert tax lawyer: comprehensive tax law advice for companies
Sound tax advice is key to meeting your obligations and optimising your tax burden. Our tax lawyers handle everything from tax returns to Tax Authority audits, protecting your interests so your business runs efficiently and securely.
Operating across Spain and internationally, headquartered in Barcelona.
Proper advice in tax law and taxation is essential for your company to comply with all current tax regulations. Additionally, it is key to optimizing the tax burden, allowing you to maximize the profitability of your business. At Nextica Law & Tax, our tax lawyers ensure that you save time and money, avoiding legal issues and penalties. From tax declarations to managing tax inspections, we offer you a comprehensive solution to protect your interests and ensure that your business operates efficiently and safely. Optimize your company's taxation with our financial and tax lawyers.
¿Te suena esta situación?
- You want to pay exactly what's fair: plan VAT, corporate or income tax with confidence.
- You receive a notice or an audit from the tax authority.
- You're carrying out a transaction (sale, dividends, inheritance) with tax impact.
IN TAX, THE RISK IS WHAT WAS NOT DOCUMENTED IN TIME
Most tax scares do not come from exotic transactions: they come from unsupported expenses, liabilities nobody watched and decisions taken without asking. The four classics:
Expense without paper
deductions are justified primarily by invoice, and the burden of proving them lies with whoever claims them. What cannot be proven, for tax purposes, never happened.
art. 106.4 of the General Tax LawCompany debt reaches the director
derivation of liability turns corporate debt into personal debt where there was an infringement and the director did not do what was needed to prevent it.
art. 43.1.a of the General Tax LawInterpreting without a net
for reasonable doubts there is the binding ruling, which binds the Administration to its answer. Not using it means shouldering alone a risk that could have been fenced in writing.
art. 89 of the General Tax LawTax decided after the deal
when the tax is looked at with the deal already signed, all that remains is paying the price of not having planned. No rule forbids it; the cost is set by the calendar.
THE MAIN TAX OBLIGATIONS OF A COMPANY IN SPAIN
Current rates 2026. Source: LIS (Law 27/2014), LIVA (Law 37/1992), LIRPF (Law 35/2006) and TRLCI.
| Tribute | Type / Base | Periodicity | Model | Critical issues |
|---|---|---|---|---|
| Corporate Tax (IS) | 25% general · 15% new businesses first 2 years with positive base | Annual — model in July | Mod. 200 | Mandatory installment payments (Mod. 202) in April, October, and December |
| VAT (general regime) | 21% general · 10% reduced · 4% super reduced | Quarterly / monthly (SII) | Mod. 303 | SII mandatory if invoicing >6M€ or registered in REDEME |
| IRPF Withholding (employees) | Progressive scale according to income | Quarterly | Mod. 111 | Annual declaration summary Mod. 190 |
| Withholdings on rents | 19% | Quarterly | Mod. 115 | Annual Summary Mod. 180 |
| VAT e-commerce EU · OSS Scheme | Type of destination country of the consumer | Quarterly | Mod. 369 | Mandatory if B2C EU sales >€10,000/year. Key for e-commerce and Amazon FBA. |
Corporate Tax (IS)
VAT (general regime)
IRPF Withholding (employees)
Withholdings on rents
VAT e-commerce EU · OSS Scheme
What we do for you
3.1 Tax Audits
Facing a tax audit calmly is possible if you have the right support. At Nextica Law, we are lawyers specializing in tax authority…
Tax Audits3.2 Tax Returns
With a specialized tax return advisor, you will not only meet all your tax obligations, but you will also be able to optimize…
Tax Returns3.3 E-commerce Taxation
E-commerce presents specific tax challenges that require specialized, up-to-date knowledge. At Nextica Law, we ensure that your…
E-commerce Taxation3.4 Inheritance and Estate Planning
Planning the future of your estate can be a delicate process full of uncertainty. If it is not handled properly, it can lead to…
Inheritance and Estate PlanningTAX OPTIMIZATION OPPORTUNITIES THAT MANY COMPANIES OVERLOOK
R&D deduction
up to 25% of expenses on scientific and technological research, and up to 42% if it exceeds 10% of the full tax rate (art. 35 LIS). It also includes activities of technological innovation.
Patent box (art. 23 LIS)
a 60% reduction of the taxable base derived from the transfer of patents, utility models, protected software, and know-how. Especially relevant for technological and industrial companies.
Capitalization reserve (art. 25 LIS)
reduction of up to 10% of the increase in equity for the year. No limit on future years.
Correction reserve for SMEs (art. 105 LIS)
allows a reduction of up to 10% of the taxable base, with recovery in the following 5 periods if there are negative bases.
Employment creation deduction for people with disabilities
€9,000 or €12,000 per person/year depending on the degree (art. 38 LIS).
Offsetting negative tax bases
without a time limit, with the limitation of 70% of the base prior to offsetting for companies with more than €20M in turnover.
Resultados
- The AEAT inspection closed with a notable reduction of the initial proposal.
- Planning that optimized the taxation of a dividend distribution.
- Estimated appeal against an improper settlement.
Cases we have worked on
- servicios
Inspección de Hacienda cerrada con una propuesta muy reducida
En detalle
TAX OPTIMIZATION OPPORTUNITIES THAT MANY COMPANIES OVERLOOK
The regulations of the IS include a catalog of deductions that most companies do not apply correctly, either due to ignorance of the requirements or due to a lack of documentation. A specialized tax lawyer identifies which deductions correspond to each company and applies them rigorously:
WHY HAVE A TAX LAWYER AT NEXTICA LAW & TAX
We don't just present taxes: we design the tax structure of your company to maximize tax efficiency within the legal framework. · Experience in AEAT inspections: we know the procedures, deadlines, and defense strategies that work. · Specialization in e-commerce and Amazon taxation: a field where most generalist advisors make mistakes. · Coordination with the commercial and labor area: each operation has tax, labor, and corporate implications that must be analyzed together.
FREQUENTLY ASKED QUESTIONS
Trust Nextica Law & Tax to manage your company's tax affairs, wherever you are in Spain, and ensure the growth and stability of your business.
Frequently asked questions
What exactly does a tax lawyer do for my business?
A tax lawyer for companies manages and optimizes all tax obligations: they file taxes correctly and on time, identify applicable deductions and tax benefits, design the group's tax structure, represent the company before the AEAT in any proceedings (requests, verifications, inspections, appeals), and advise on the tax implications of any corporate transaction.
How much real savings can a proper tax planning represent?
It depends on the specific situation of each company. In many cases, the correct application of R&D deductions, the capital reserve, the patent box, or the compensation of negative bases can result in savings of 5 to 15% on the corporate tax rate. For companies with linked operations or international presence, the savings can be significantly higher.
What happens if the Tax Office inspects my company?
The AEAT has a maximum period of 18 months to conclude the inspection, extendable to 27 months in cases of special complexity (art. 150 LGT). The taxpayer has the obligation to collaborate but also the right to appeal the result. It is essential to have specialized representation from the first requirement, as the initial declarations condition the entire subsequent defense.
What are the taxes that an SL pays in Spain?
A Spanish limited company mainly pays: Corporate Tax (25% general on profit, or 15% in the first 2 years with profit), VAT (21% general, reported quarterly using Form 303), withholdings for personal income tax on salaries (Form 111 quarterly) and fractional payments of Corporate Tax (Form 202 in April, October, and December). Depending on the activity, there may be other specific taxes.
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