Taxation · Planning · Defence
International
Tax Advisory
Andorra · Barcelona · Madrid · Toulouse
Comprehensive tax advisory for companies and individuals across four jurisdictions. Lawful and sustainable tax optimisation, multi-jurisdictional regulatory compliance and defence in tax inspections. Always within the applicable legal framework.
4
Jurisdictions
7
Service areas
360°
Tax coverage
Tax management and filing
Periodic and annual returns in Andorra, Spain and France. Deadline control and electronic filing.
Tax planning
Preventive strategies to lawfully reduce the tax burden. A multi-jurisdictional view.
Defence in tax inspections
Technical representation before the competent tax authorities in each jurisdiction.
Cross-border taxation
Double-taxation treaties, CRS, BEPS and transfer pricing for international structures.
Our approach
Lawful and sustainable
tax optimisation
Our objective is not to pay the lowest possible amount of tax, but to design robust, transparent and compliant tax structures that enable our clients to make decisions with complete certainty and a long-term view.
We combine local expertise in each jurisdiction with an international perspective: we have a deep understanding of the tax regimes of Andorra, Spain and France, the applicable double-taxation treaties and the international reporting obligations (CRS, BEPS).
Request a tax diagnosisFor companies or individuals?
For both. We advise individuals, companies, multinational groups, family offices and international investors in all the jurisdictions in which we operate.
What sets a good tax adviser apart?
Acting before there is a problem, not afterwards. Preventive tax planning is always more efficient than reactive correction. We join your team from day one.
Do you cover international obligations?
Yes. CRS, DAC6, BEPS, transfer pricing, Form 720 and international reporting obligations. We guarantee full compliance with every tax transparency regime.
Do you work with other jurisdictions?
Beyond our four jurisdictions, we work with trusted correspondents for structures involving additional countries, with a single point of contact for the client.
Areas of expertise
Tax coverage
from start to finish
01
Tax management and filing
Comprehensive management of all periodic and annual tax obligations. Our team reviews, prepares and files returns, controlling deadlines and ensuring regulatory compliance.
Personal income tax, corporate tax, VAT/IGI, IRNR, excise duties
Periodic and annual returns
Deadline control and census obligations
Electronic filing before the administrations
Adaptation to special regimes
02
Tax planning
Design of preventive tax strategies to lawfully reduce the tax burden. Proactive analysis of the corporate, wealth or personal structure with a long-term view.
Restructuring of corporate transactions
Succession planning and family wealth
Offsetting of tax losses
Tax incentives: R&D, SME regime, deductions
International taxation and DTT
03
Tax review and regulatory compliance
In-depth tax audits to detect errors, omissions or contingencies before they lead to sanctions or inspections. A preventive and corrective approach.
Review of filed returns
Assessment of latent tax risks
Transfer pricing and related-party transactions
Diagnosis of electronic invoicing
Preventive and corrective measures
04
Tax system integrity analysis
Assessment of the consistency, traceability and reliability of the accounting and tax information system. Audit of internal processes, management tools and tax reports.
Audit of software and internal procedures
Consistency of financial accounting / tax returns
Diagnosis of tax vulnerabilities
Strengthening of internal controls
05
Voluntary tax regularisation
Full support in voluntary tax regularisation to correct the position before a tax inspection. A confidential process geared to minimising the consequences.
Retrospective analysis of unfulfilled obligations
Quantification of contingencies
Late filings in accordance with regulations
Negotiation with the tax authorities
06
Inspection assistance and tax defence
Technical and legal representation in any tax inspection or audit process. From prior preparation through to defence in appeals and proceedings.
Documentary review prior to inspection
Preparation of responses and technical defence
Attendance at meetings with inspectors
Appeals, claims and contentious-administrative proceedings
Negotiation of agreed assessments
By jurisdiction
Local taxation
in each market
Each jurisdiction has its own tax system. Our local teams master the specific regulations and ensure compliance at all times.
Andorran taxation
IGI · Andorran CIT · Andorran personal income tax · Max rate 10%
The Andorran tax system is one of the most efficient in Europe, with a maximum rate of 10% in both corporate income tax and personal income tax. Our Andorra office has spent over 30 years managing the taxation of local companies, international subsidiaries and foreign investors in the Principality.
Impost de Societats (CIT) Andorra, max rate 10%
Andorran personal income tax (IRPF), max rate 10%
IGI (Impost General Indirecte), general rate 4.5%
Taxation of non-residents
Double-taxation treaties signed by Andorra
Tax regime for foreign investment
No wealth tax
Andorra has no wealth tax. It is one of the main attractions for high-net-worth individuals relocating their tax residence to the Principality, particularly compared with Spain or France.
Andorran CIT 2026
General rate of 10% for all companies. No tax on dividend distributions to shareholders tax resident in Andorra.
IGI, general rate 4.5%
The Impost General Indirecte is the Andorran equivalent of VAT, with a general rate of 4.5%, significantly lower than the standard European VAT.
Double-taxation treaties (DTT)
Andorra has DTTs in force with Spain, France, Portugal, Luxembourg, Liechtenstein, Malta, the United Arab Emirates and other countries. See the full list →
Taxation in Spain
CIT · Personal income tax · VAT · LGT · Regional taxes
The Spanish tax system, governed principally by the General Tax Act, the Corporate Income Tax and the Personal Income Tax, is one of the most complex in Europe. Our Barcelona and Madrid teams provide complete tax coverage to companies and individuals under Spanish tax law.
Corporate Income Tax (IS), general rate 25%
Personal Income Tax (IRPF), progressive scale up to 47%
VAT, general rate 21%
Wealth Tax and large-fortune tax
Taxation of non-residents (IRNR)
Regional and local taxes
Inbound expatriate regime (Beckham Law)
Fixed rate of 24% on employment income up to €600,000 for workers relocated to Spain. We plan access to and the maintenance of the regime.
Transfer pricing
Related-party transactions between group companies, with obligations of documentation and valuation at arm’s length. Preparation of the master file, local file and Country-by-Country Report.
Electronic invoicing / Verifactu
Adaptation of invoicing systems to the new Verifactu regulation. Diagnosis and support during implementation.
Wealth Tax (IP)
Tax ceded to the autonomous communities: Madrid applies a 100% rebate (effectively unpaid), Catalonia applies the full rate and other communities have their own treatments. Tax residence determines the applicable community.
French taxation
French CIT · IR · TVA · Code général des impôts
The French tax system, based on the Code général des impôts, has some of the highest tax burdens in Europe. The Toulouse office, with 54 years of practice, advises Spanish-speaking companies and investors on the compliance and optimisation of their tax obligations under French law.
Impôt sur les sociétés (IS), rate 25%
Impôt sur le revenu (IR), progressive scale up to 45%
TVA, standard rate 20%
Cotisation foncière des entreprises (CFE)
France–Spain / France–Andorra tax convention
Taxation of non-residents in France
Impôt sur la Fortune Immobilière (IFI)
France applies the IFI to net real estate wealth above €1,300,000, with a single rate applicable to all taxpayers and no regional differences. Unlike the Spanish IP, it is a uniform national tax.
Spanish tax desk
Specific service in Spanish for Spanish-speaking companies and groups with tax obligations in France. Coordination with the Barcelona and Madrid offices.
Conventions de double imposition
France has one of the largest DTT networks in the world. We advise on the application of the France–Spain and France–Andorra conventions to optimise the taxation of cross-border structures.
French CIT 2026
General rate of 25%. Group tax consolidation regime (intégration fiscale). R&D tax credit (Crédit Impôt Recherche), up to 30% of R&D expenditure.
Cross-border taxation
DTT · CRS · BEPS · DAC6 · Transfer pricing
Structures operating across several jurisdictions require a coordinated tax analysis that takes into account the applicable double-taxation treaties, international reporting obligations and transfer pricing rules. We are the single point of contact for the entire structure.
Analysis of double-taxation treaties (DTT)
Common Reporting Standard (CRS)
BEPS, Base Erosion and Profit Shifting
DAC6, cross-border planning mechanisms
Transfer pricing and documentation
International restructurings
Special tax-attraction regimes: Beckham Law, Mbappé Law, Golden Visa and other incentives for international investors and talent
CRS, automatic exchange of information
The Common Reporting Standard obliges financial institutions to report account information to the tax authorities. We advise on managing and complying with these obligations.
BEPS and economic substance
International structures must have real economic substance. We design structures with genuine presence in each jurisdiction, fully compliant with OECD/BEPS standards.
Transfer pricing
Mandatory documentation for related-party transactions in international groups. Preparation of the master file, local file and Country-by-Country Report in accordance with OECD standards.
Incentives for international investment and talent
Beckham Law, Mbappé Law, Golden Visa and other special regimes to attract international investors and talent. We advise on access to and the maintenance of each regime depending on the client’s profile.
How we work
From the diagnosis
to tax peace of mind
01
Tax diagnosis
Analysis of the current tax position, jurisdictions involved and risks identified.
02
Strategy
Design of a tax strategy tailored to the client’s economic and personal objectives.
03
Implementation
Structuring, filing of returns and execution of the agreed planning.
04
Follow-up
Monitoring of regulatory changes and proactive updating of the tax structure.
05
Defence
If there is an inspection or audit, we act as the client’s technical representative.
What is the difference between tax optimisation and tax evasion?
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Tax optimisation consists of taking advantage of the benefits, deductions and incentives provided for by the law in order to reduce the tax burden lawfully. Tax evasion involves concealing income or assets so they are not declared; it is illegal and carries severe sanctions. Our work always falls in the first category: lawful, transparent and compliant structures.
What is a DTT and how does it benefit me?
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A Double-Taxation Treaty (DTT) is a bilateral agreement between two countries to ensure that income obtained in one country by a resident of the other is not taxed twice. Its correct application can lead to very significant tax savings for individuals and companies operating across several jurisdictions. Andorra has DTTs in force with Spain, France, Portugal, the United Arab Emirates and other countries.
What is the CRS and does it affect my bank accounts?
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The Common Reporting Standard (CRS) is the automatic exchange of tax information system among OECD countries. Banks in virtually every country in the world automatically report account balances and movements of non-residents to the tax authorities of the holder’s country of residence. Tax transparency is now total. We advise on how to comply correctly with these obligations.
When is voluntary tax regularisation advisable?
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Whenever there are unfulfilled tax obligations, voluntary regularisation, before the administration commences an inspection, allows the applicable penalties and surcharges to be significantly reduced. Filing a late return with a surcharge is always less costly than an inspection that ends in a penalty.
Can you manage the taxation of my group with presence in several jurisdictions?
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Yes. It is one of our strengths. For groups with a presence in Andorra, Spain and France, we coordinate the tax teams of the four offices from a single point of contact. The client receives a consolidated view of the group’s tax position and a single point of contact for the entire structure.
Contact
Let’s talk about
your tax position
First free consultation with no obligation. We analyse your current tax position and propose the most efficient actions to optimise your tax burden with full legal certainty.
Free tax diagnosis
Response within 24 working hours
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