The Spanish Tax Agency (AEAT) has intensified its oversight activities in the Balearic Islands, particularly in Mallorca. This heightened scrutiny is driven by a surge in foreign investment, a dynamic real estate market, an increasing number of expatriates, and the complex tax implications these factors entail. In this context, engaging specialised tax lawyers in Mallorca is not merely advisable—it is essential.
The Distinction Between Standard Tax Advice and Specialised Tax Litigation Lawyers
Not all law firms are created equal, especially in the realm of tax law. At Lullius Partners, we recognise that taxation extends beyond mere tax return filings. Our approach is strategic, proactive, and deeply technical. As experts in tax audits in Mallorca, we support our clients from the earliest signs of risk through to the complete resolution of proceedings, encompassing evidence preparation, the inspection phase, and, if necessary, contentious litigation before the courts.
A tax inspection can span 9 to 18 months, during which the AEAT examines past transactions, corporate structures, asset movements, and decisions impacting not only the client but often their family or business. This is where our team’s expertise becomes invaluable.
Experts in Tax Inspections in Mallorca
Local knowledge is crucial. At Lullius Partners, we have extensive experience defending clients against inspection procedures initiated by the AEAT in Palma and throughout Spain. We understand the inspectors’ methodologies, the documentation they request, the types of transactions they scrutinise, and the formal errors that can lead to significant penalties.
Our tax litigation team collaborates to develop a robust technical dossier, supported by documentary evidence, expert reports, and administrative doctrine. The key lies in anticipation—preparing each case as if it were headed to trial.
Appeals Against the Tax Agency in Mallorca
If an inspection concludes unfavourably, the next phase involves contesting the outcome. We file administrative appeals, claims before the Regional Economic-Administrative Court (TEAR) of the Balearic Islands, and, when necessary, lawsuits in the contentious-administrative jurisdiction. Our expertise lies in crafting tailored procedural strategies for each specific case.
We meticulously examine all potential arguments, from factual or legal errors in the assessment to violations of procedural guarantees and the statute of limitations on inspection actions. Meanwhile, we manage the suspension of the assessed debt, providing necessary guarantees to prevent seizures or surcharges.
Lullius Partners: A Boutique Firm for International Clients
Lullius Partners is not just another tax law firm in Mallorca. We are the only firm on the island exclusively dedicated to high-level tax advisory services for both national and international clients with sophisticated needs.
We take pride in our recognition by esteemed publications such as the economic newspaper Expansión, which has highlighted us as a leading firm in tax law and international wealth management.
Received a Notice from the AEAT?
If you have received a letter from the Spanish Tax Agency or wish to review your tax situation before investing or relocating to the Balearic Islands, please contact us.
Lullius Partners – Tax Lawyers in Palma de Mallorca
International Taxation · AEAT Inspections · Tax Appeals and Defence
📞 +34 871 002 151 | ✉ info@lullius.com
