Inspections and claims

Giménez-Salinas | Practice area: Tax.

We have broad experience in Treasury inspections, appeals and claims.

More common cases are related to asset lreorganizations of family groups.

Most recent:

a) The defense of valid economic reasons for operations prior to a family reorganization aimed at laying the foundations of a subsequent generational change in the business of a family group that were qualified as simulated by the inspection and which are pending appeal.

b) The donation of a pharmacy office between father and son declared exempt by the taxpayer and questioned by the Administration because one of the requirements was not fulfilled: that the pharmacy is the main source of income of the donor.