Tax audits and investigations
Strategic support from the first information request, including management of evidence, meetings with inspectors and the technical and procedural response to proposed adjustments.
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Tax Litigation
When a tax matter becomes contentious, technical analysis and procedural strategy must move as one.
Engagement with the Spanish Tax Authorities is rarely straightforward when a matter becomes contentious. Effective defence requires a detailed command of tax law and procedure, together with practical insight into how the authorities investigate, assess and litigate cases.
Our tax litigation team combines substantive tax expertise with in-depth knowledge of administrative and procedural law. We advise private clients, businesses and international groups throughout audits, investigations, claims, appeals and court proceedings.
We act before national, regional and local tax authorities, the economic-administrative tribunals and every Spanish court competent to hear tax matters. We also advise on the financial management of a dispute, including payment, suspension, guarantees and the recovery of sums paid.
The strongest defence is usually built early. We establish the relevant facts, preserve the evidence and develop the narrative and procedural strategy before positions become fixed or deadlines reduce the available options.
Where a matter spans jurisdictions or practice areas, we coordinate the required specialists as one team. The client receives a consistent strategy from the first information request through to final resolution.
Work highlights include advising:
- Internationally mobile taxpayers in investigations concerning Spanish residence and the source of overseas income.
- Private clients in audits involving foreign assets, trusts, foundations and holding companies.
- Companies in VAT, corporation tax and withholding-tax disputes with the Spanish Tax Agency.
- Directors and successors challenging derivative liability and collection proceedings.
- Taxpayers seeking suspension of contested debts while administrative and judicial appeals are pending.
- International groups coordinating evidence and legal positions across several jurisdictions during a Spanish audit.
- Family businesses responding to valuation challenges and the denial of Wealth Tax and inheritance-tax exemptions.
- Clients reviewing sensitive tax positions before filing, restructuring or entering into discussions with the authorities.
How we can help
Contributions & recognition
Tax Disputes Chapter: Spain 2026
We are proud to contribute specialist perspective to the Spain chapter, bringing together the legal, procedural and practical considerations that shape complex tax disputes.
Directory recognition
Independent recognition matters when it reflects the quality, judgment and clarity clients experience in demanding tax matters.
In a tax dispute, technical merit and procedural strategy cannot be separated. The evidence, chronology and legal argument must reinforce one another from the first response to the final appeal.
The Lullius approach
Examples of our work
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