Tax Strategy: Planning & Structuring for Companies and Investors
International tax planning, transfer pricing, real estate taxation and tax due diligence. Efficient structures that protect your assets and optimise your tax position.
- REAF
- ICAM
- 5 Offices in Spain
- 25+ Years
- 30+ Jurisdictions
BMC’s tax strategy practice designs tax structures that optimise the fiscal burden of businesses and groups in a legal, sustainable, and defensible manner. From corporate income tax planning to the structuring of international operations, our approach is always preventive: we anticipate AEAT review criteria before the transaction is executed.
Tax Planning and Corporate Income Tax Optimisation
Effective tax planning requires an in-depth understanding of available incentives and each company’s specific tax position:
- Tax Planning: Comprehensive tax position analysis; IS optimisation via R&D deductions, accelerated depreciation, and tax consolidation; tax loss carryforward management.
- International Tax: Cross-border transaction structuring; treaty application; permanent establishment analysis; dividends and royalties planning across jurisdictions.
- Transfer Pricing: Master File and Local File documentation; comparability analysis; CbCR; advance pricing agreements (APAs) with AEAT.
Restructurings and Corporate Tax Transactions
- FEAC Tax-Neutral Restructuring: Mergers, spin-offs, branch contributions, and share exchanges with full tax neutrality under Chapter VII, Title VII LIS. Valid business purpose analysis and binding rulings.
- Tax Due Diligence: Pre-transaction tax review in M&A and LBOs; tax contingency identification; vendor due diligence; post-acquisition tax risk mapping.
Real Estate Tax
- Real Estate Tax: Tax structuring of real estate investments in Spain; SOCIMI regime; non-resident withholding on property transfers; ITP/AJD; municipal capital gains; lease and rental income taxation.
Practice areas
Tax Strategy
International tax planning and cross-border structuring.
Tax Strategy
Tax optimization aligned with business goals
International Tax
Cross-border tax structures and planning
Transfer Pricing
Transfer pricing documentation and policy
FEAC Tax Restructuring
Mergers, spin-offs and contributions with tax neutrality (art. 76-89 LIS)
Real Estate Tax
ITP, VAT, rental income, SOCIMI and corporate real estate
Tax Due Diligence
CIT, VAT and AEAT exposure in M&A transactions
Have a deal in progress or under analysis?
Complimentary first consultation with our advisory team.
Tax: our reference analyses
Our approach
Tax audit
Comprehensive review of current tax position and opportunity identification.
Structure design
Optimal tax structure aligned with business objectives.
Implementation
Strategy execution with documentation and ongoing support.
Monitoring
Regulatory tracking and adaptation to legislative changes.
What sets us apart
360° vision
Comprehensive approach covering national, international and personal tax dimensions.
Tax due diligence
Exhaustive review of tax risks in corporate transactions.
FEAC experts
Tax-neutral restructurings applying the FEAC regime.
Experienced team with local insight and international reach
The professionals leading this practice
Frequently asked questions
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Optimise your tax structure
Complimentary first consultation with our tax strategy specialists.
