Esther Villa
Partner, Spain
Esther specialises in international clients, with robust experience in tax planning and investment structuring projects.
She has advised in many cross-border transactions (including financing, cash repatriation, mergers and acquisitions, efficient supply chain and IP planning…) and has held an active role in relation to deals involving the UK, Italy, France, the US, the Netherlands, Germany and Belgium amongst others.
She has also provided expert knowledge and assistance to international clients in tax audit disputes and proceedings before the Spanish authorities.
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Esther
Insights
Tax
Spain enters 2025 with significant new tax law
The legislation includes measures for Corporate Income Tax, Complementary Tax, Personal Income Tax and Value-Added Tax
24/01/2025
Read time
2m
Tax
Spain looks to enact 15% minimum global tax for large multinationals in the EU
Directive requires transposition of rules into domestic law by end of 2023 but Spain may struggle to meet the deadline
15/06/2023
Read time
3m
Real estate
Spain's Directorate General of Taxation clarifies scope of amended mortgage-loan rules
Amended law extends to those professionally engaged in granting mortgage loans or credits for real estate transactions
25/04/2023
Read time
2m
Tax
Working from home and its tax implications in Spain – Ruling from the Spanish Directorate of Taxes dated 18 January 2022
The Covid-19 pandemic created an immediate need for businesses and their employees to work from home. Two years on, working...
22/04/2022
Read time
2m
Tax
Draft of the General State Budget Law for year 2022: summary of the main tax measures proposed
The Draft of the General State Budget Law for year 2022 has been published in the Official Gazette of the...
28/10/2021
Read time
2m
Tech, Media and Comms
TMC Tax Focus | Be prepared for tax scrutiny
With tax authorities often sceptical about the motives behind corporate decision-making, recording and being able to demonstrate the commercial rationale...
12/05/2021
Read time
5m
Tech, Media and Comms
TMC Tax Focus | International arrangements under the spotlight
Increased globalisation of companies in the Tech, Media and Communications sector has led to Tax Authorities clamping down on tax...
04/05/2021
Read time
5m
Tech, Media and Comms
TMC Tax Focus | Profit attribution in a changing commercial environment
An international focus on preventing 'base erosion and profit shifting' (or 'BEPS') has brought in fundamental changes to the allocation...
27/04/2021
Read time
5m
Tech, Media and Comms
TMC Tax Focus | Common tax incentives for IP rich businesses
With falling headline corporate tax rates, we look at what other ways jurisdictions are trying to encourage IP rich companies...
20/04/2021
Read time
5m
Tech, Media and Comms
TMC Tax Focus | A shifting international tax landscape
Over the last few years there have been a raft of changes in the tax rules for companies that are...
12/04/2021
Read time
5m
Tax
The Spanish Tax on Financial Transactions has been enacted
On 16 October, the Spanish Tax on Financial Transactions was published in the Official Gazette. This tax will be payable...
29/10/2020
Read time
3m
