Wealth & Tax Disputes: Asset Protection and AEAT Defence

BMC’s tax disputes and wealth practice combines procedural defence before AEAT with proactive planning for businesses with high tax exposure and families with significant wealth. We cover everything from the first inspection summons to Supreme Court appeals, and from wealth tax diagnosis to intergenerational family business succession.

Defence in tax inspections and proceedings

Early intervention in a tax proceeding — from the first summons — is the most decisive variable for the outcome. A well-represented taxpayer from the outset can control deadlines, limit the scope of the inspection, provide documentation strategically, and formulate arguments that reduce or eliminate the proposed liability:

• Tax Litigation and Proceedings: Defence in AEAT inspections, limited reviews, appeals before the TEAR and TEAC, and judicial review proceedings.

Voluntary tax disclosure — before AEAT acts

When a taxpayer identifies a tax irregularity, acting spontaneously before any administrative or criminal action is the decision that makes the difference between a disclosure with minimal surcharges and no penalties and a criminal tax fraud exposure:

• Voluntary Tax Disclosure — Art. 252 LGT: Situation analysis, debt quantification, disclosure strategy, and filing of supplementary returns.

Inheritance and Gift Tax planning

Inheritance and gift tax is one of the most distorting taxes in the Spanish system due to its regional fragmentation. The difference between a well-planned transfer and a reactive one can represent several hundred thousand euros in a mid-sized estate:

• Inheritance and Gift Tax: Transfer planning, family business exemption, lifetime donation structuring, and optimisation by autonomous community.

R&D and Innovation Tax Incentives and Patent Box

The R&D deductions under Art. 35 LIS are the most generous tax incentives in the EU for investment in innovation, but few companies apply them correctly due to inadequate technical documentation or lack of awareness of the Binding Motivated Report:

• R&D Tax Incentives and Patent Box: Project qualification, technical documentation, Binding Motivated Report, and monetisation of pending deductions.

Wealth Tax and Temporary Solidarity Levy on Large Fortunes

The Wealth Tax and the Temporary Solidarity Levy on Large Fortunes are recurring taxes that annually assess the net worth of individuals resident in Spain. For medium-to-high net worth individuals, the combined burden can be significant. Legal instruments exist — exemptions, holding structures, Beckham Law, exit tax — that reduce exposure on a sustainable basis:

• Wealth Tax and Large Fortunes Levy: Wealth diagnosis, exemption planning, holding structuring, and tax residence alternatives analysis.

High-complexity taxation demands specialisation

Tax proceedings and high-complexity wealth planning share a common denominator: the taxpayer who acts late or without specialised advice starts at a disadvantage against an administration with superior technical and legal resources. At BMC we combine rigorous tax expertise with litigation experience and a wealth management perspective to design solutions that are effective today and sustainable under future reviews.