Marta Aparicio
Senior Associate
Tax, Private WealthPractice area
Tax
Technically exact advice, shaped around the commercial and personal realities behind every decision.
Our tax team is recognised for technically exact advice that remains responsive, proportionate and grounded in the client’s commercial or personal objectives. We act as trusted advisers to companies, entrepreneurs, family businesses and private clients with interests in Spain.
Our specialisation allows us to look at a tax question in its full context. We consider the transaction or family decision behind it, the practical constraints on implementation and the level of risk the client is prepared to accept.
A substantial part of our work crosses borders. We regularly advise on transactions and structures with limited connection to Spain, coordinating with leading independent tax practices in the jurisdictions that matter to the client.
For corporate clients, our work ranges from investment structuring and reorganisations to permanent establishment, corporate residence, indirect taxation and the tax consequences of strategic transactions.
For individuals and families, we bring together residence, wealth, succession, real estate and reporting considerations. Where a position is challenged, our advisory and litigation teams work as one from the earliest stage.
Work highlights include advising:
- US citizens and expatriates on the Spanish tax, reporting and estate-planning consequences of residence in Spain.
- A German family on the acquisition and long-term ownership of a hotel in Mallorca.
- A high-net-worth individual on pre-arrival planning, the Beckham Law, Spanish investments, trusts and the management of non-Spanish companies.
- The reorganisation of a real estate business, including tax-efficient financing and preservation of the Spanish Wealth Tax exemption.
- A private equity fund on an investment in Mallorca real estate, covering corporate tax, permanent establishment, VAT, transfer taxes and withholding tax.
- An individual and their company on the recovery of €250,000 of input VAT incurred on the acquisition of a motor cruiser.
- A cross-border inheritance plan for a US client holding assets in Spain, coordinated with US estate-planning advice.
- An international group on the tax implications of relocating European management functions to Spain.
- A German developer on international joint ventures with overseas investors in Spanish real estate.
- International investors on tax-efficient vehicles for acquiring and operating commercial property in Spain.
How we can help
Beckham Law→Crypto Taxation→Global mobility and expatriates→Real estate taxation→Yachts and Superyachts→Senior Executives→Tax audits and disputes→
Beckham Law
Advice on eligibility, application and ongoing compliance under Spain’s special tax regime for incoming workers, directors, entrepreneurs and qualifying professionals.
Explore this areaThe best tax advice does more than identify the technically correct answer. It gives the client a clear, defensible route from decision to implementation — and remains coherent when circumstances change.
The Lullius approach
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