Ana Malagón
Counsel, Spain
Ana joined Osborne Clarke (Madrid office) as a Senior Associate in February 2012. Among Ana’s daily tasks at Osborne Clarke she provides ongoing tax advice on direct and indirect tax aspects to national and international companies in an array of sectors.
Ana advises on tax planning and potential structures to minimise fiscal cost and also on mergers and acquisitions, and company reorganisations and restructurings.
She also provides advice on corporate tax audits and tax due diligence and conducts reviews of companies open to tax inspection. In particular, she specialises in tax procedures.
Ana is a graduate of the University of Seville where she studied law and holds a Master’s degree in tax law from Instituto de Empresa (IE). She is also a member of the Madrid Bar Association.
Insights
Tax
Spanish Supreme Court clarifies the binding nature of the report of the Ministry of Science and Innovation in order to apply tax deduction for technological innovation
Spanish Supreme Court annuls National High Court decisions regarding tax deduction for technological innovation
26/11/2024
Read time
3m
Tax
Spain's Supreme Court rules on tax deductibility of director compensation
The ruling follows the High Court's analysis of compensation paid to directors as tax deductible after their resignation
22/05/2024
Read time
2m
Tax
The Constitutional Court endorses the Temporary Solidarity Tax on Major Fortunes
The ruling was supported by the dissenting vote of four of the twelve judges who make up the Constitutional Court
10/11/2023
Read time
3m
Tax
Spain's tax authority allows tax exemption on renewable energy projects
General Directorate of Taxes confirms capital gains exemption on the sale of SPVs that have not started activity
26/10/2023
Read time
4m
Tax
Spanish General Directorate of Taxes: important ruling on Corporate Income Tax exemptions on the sale of subsidiaries
The Spanish General Directorate of Taxes has published a binding ruling that the income generated on the transfer of shares...
06/06/2023
Read time
2m
Tax
Getting to grips with the controversial interpretative value of the Commentaries to the OECD Model Convention
Once again, the Spanish courts analyse the interpretative value of Commentaries to the OECD Model Convention
17/05/2023
Read time
3m
Tax
Spain publishes bill on 'solidarity tax on large fortunes'
The coalition government aims for the additional tax on the wealthy to take effect by the end of 2022 and...
24/11/2022
Read time
6m
Energy and Utilities
Spanish Directorate General for Taxation issues new criterion affecting the corporate income tax for companies promoting photovoltaic projects
The Directorate General for Taxation has recently considered that the processing and obtaining of all the necessary permits for the...
15/12/2021
Read time
4m
26/07/2021
Read time
5m
Tax
Supreme Court ruling of 23 September 2020 on the application of the beneficial owner clause not provided for in the Spanish-Swiss Convention and the limits of "soft law"
The High Court ruled on the appeal (Colgate Palmolive case) and analysed the objective and temporal limits of the so-called...
16/12/2020
Read time
3m
Tax
Final approval by the Spanish Parliament of the Draft Law on the Tax on Certain Digital Services
On 7 October 2020, the Senate plenary session definitively approved the Bill on the Tax on Certain Digital Services. The...
13/10/2020
Read time
3m
IT and data
Data centre services not connected to immovable property, says CJEU
Ruling on a Finnish data centre's on-site services has implications for tax-liability exemptions.
31/07/2020
Read time
2m
