Daniel Riopérez
Of Counsel, Spain
Daniel joined Osborne Clarke in 2012 and has dedicated over thirty years of his professional career to leading complex proceedings with tax authorities.
Daniel currently concentrates his advisory work in the Energy and Tech, Media and Comms (TMC) sectors. He advises both national and international clients with a strong presence in the field of renewable energy as well as those with a strong technological and innovation component.
As a specialist in tax law Daniel provides in-depth legal advice for the resolution of complex tax proceedings with the tax authorities such as Advance Pricing Agreements (APA) or tax consultations, as well as advice on R&D incentives in variety of sectors such as fashion, food and TMC.
Helping you succeed in tomorrow's world
Nowadays, lawyers must not only provide legal advice but a combination of legal experience with an entrepreneurial approach. Simple straightforward legal advice is no longer suffice in this fast-paced business environment that we live in today. One must seek the integration of different disciplines obtaining a 360º solution for ultimate client success. I especially like to apply this in activities with a strong innovative and disruptive character
Fashion
Advised one of the leading fashion multinationals in obtaining the first Advance Price Agreement on Patent Box matters with the Spanish tax authorities.
Insights
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
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 energy transition
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
Financial Services
COFIDES will manage a Recapitalisation Fund focused on strengthening the solvency of businesses affected by the pandemic.
The Council of Ministers has approved the creation of the Fund for the Recapitalisation of Companies Affected by COVID-19 (the...
26/05/2021
Read time
2m
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
Financial Services
Supreme Court's criteria on the subjection to the AJD (Actos Jurídicos Documentados) (stamp duty) of the release of co-debtors from a mortgage loan
The Supreme Court established in its Judgment of 20 May 2020 (STS 521/2020) the criteria for submission to the AJD...
29/09/2020
Read time
2m
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
