Tax

We provide highly specialized legal and tax advice to high-net-worth individuals, including planning of their financial and real estate investments for tax optimization, structuring of investments through holding companies or asset-holding companies, as well as national and international tax assistance for proper income tax, estate tax and inheritance and gift tax planning.

Our advice is aimed at accompanying our clients in planning the generational changes of the family business to guarantee its continuity or to minimize the tax cost for the company and its partners, since, due to their importance, these are issues that require the advice of experts in the field.

Advising family businesses requires a great deal of sensitivity. Family business management must be geared towards defining the relationships between the various family members and consolidating business structures with a view to minimizing conflict and maximizing efficiency. The objective is to move from the family business to the entrepreneurial family, making ownership and management take advantage of all the competitive advantages of the family business.

Lullius offers a professional service that provides a unified response to the different challenges of Family Wealth Management. Our tax team works on family office services, presenting specific solutions for each client. The ultimate aim of the professionals in this division is to provide peace of mind through the protection of your family wealth, whether international or focused on the family business in Spain, seeking tax optimization, appropriate legal advice and the sustainability of the business over the generations through the provision of the following services, among others:

• Design and implementation of tax-efficient structures for holding and transferring business assets.
• Restructuring of family business groups.
• Advice on and implementation of the acquisition and sale of family businesses.
• Planning of inheritance and donation processes. Tax planning for the application of family business tax benefits in Wealth Tax and Inheritance and Gift Tax.
• Family protocols.
• Tax planning and management of large estates.

At Lullius we are experts in international taxation, and we understand the importance of proper tax planning to ensure the correct fulfilment of tax obligations, and at the same time take advantage of the different tools that the legislation offers to optimize the taxation of the displacement of workers, in order to reduce the cost of the same.

Our team, made up of tax lawyers and advisors, offers tax advice for expatriates, with in-depth knowledge of the tax regulations associated with the international displacement of personnel.

Our tax lawyers will carry out the following services:

• Advice to expatriates. We analyze the internal regulations, double taxation agreements and destination regulations, in order to provide all the tax information that may affect the expatriation.
• We plan all tax issues related to the start and end of the expatriation, providing advice and support throughout the process.
• Tax incentives for the international mobility of workers.
• Exemption from taxation of income obtained from work carried out abroad (article 7p).
• Exempt per diem regime as a consequence of the assignment of workers abroad.
• Tax residence: determination and effects. Obtaining tax residence certificates.
• Refund of withholdings unduly made.
• Special tax regime for expats application (“Beckham Law” or “Digital Nomads”)
• VISA applications (Golden Visa, Digital Nomad Visa, etc.)

Our highly experienced team, in collaboration with our partners in our international network, is available to advise on the complex task of efficiently planning the internationalization of any business.

In such a globalized economy, international tax planning schemes that minimize the tax burden deriving from operations carried out in other territories are of great importance, with particular emphasis on the role of Double Taxation Avoidance Agreements and multilateral agreements (European Union Directives) in direct taxation, and the Community Directives on tariffs and Value Added Tax in indirect taxation.

An in-depth knowledge of these regulations and the determination of how they are applied to the specific situation of each company, taking into account the country of origin or destination of the investment, are essential elements for achieving the maximum reduction of the tax burden affecting each business.

We advise on investment structures that guarantee an optimization of taxation in the different countries in which the company operates.

We offer optimal advice, based on our extensive knowledge of the different tax laws, as well as the functioning of international transactions and structures.

We advise companies and individuals who are subject to tax checks or inspections, we accompany them and help them in the processing of this issues, representing them and advising them for the best resolution.

Our team is specialized in the resolution of conflictive situations generated during the development of tax management, inspection and collection procedures, analyzing the different alternatives, deadlines, consequences of non-compliance and forms of resolution. Our knowledge of taxpayers’ rights and guarantees enables us to defend their rights when dealing with the Tax Administration. Our objective is to offer the best defense of taxpayers’ interests in all types of proceedings.

Business tax advice is an essential element for carrying out tax planning, which has become a fundamental instrument in today’s competitive market that can help us to obtain significant advantages provided we comply with current legislation. Therefore, proper personalised and effective advice together with continuous monitoring of the client’s activity can lead to a reduction in the tax burden on all taxes, whether at state, regional or local level.

We offer corporate tax advice on compliance with tax and fiscal law. We advise on all types of actions required by our clients, whether they are self-employed, associations, foundations and companies of greater or lesser size, national or international, reducing risks and responsibilities and providing solutions and improvements in the most committed way possible with the aim of contributing to the development and growth of our clients.

Advances in technology and digital transformation have brought about different changes in culture and in the market. Our team, fully adapted to the new technological reality and its varied legal regulations, allows us to offer proactive tax advice that goes one step further, offering an exclusive, up-to-date service oriented to each project and situation.

We have a specific collaboration scheme for startups, accelerators and venture capital funds. Our tax advice is transversal, with in-depth knowledge of technological trends, as well as the market’s innovation environment.

Entrepreneurs need professional support that accompanies the design of their projects, with maximum optimization of resources, but without renouncing specialized advice and financial and legal control of their companies.

Business advice and accompaniment for entrepreneurs, start-ups and newly created companies

• Analysis and tax diagnosis of the project
• Application of tax benefits
• Financing rounds or alternative financing
• Tax obligations in the development and acceleration phase.
• Advice on the value analysis of the project.
• Investment support and advice.
• Tax audit
• Advice on due diligence processes.
• Protection and valuation of intangible assets
• Tax advice to the partners before the entry of other investors.