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.
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.