Francisco Díez Amoretti
Partner, Head of Mobility and Infrastructure, Spain
Francisco joined Osborne Clarke in 2017 and specialises in tax law.
Francisco has a considerable experience in dealing with tax inspections and tax litigation against Tax Administration.
He advises companies groups in restructuring processes, mergers and acquisitions.
He has extensive experience in legal and tax advice of transport and logistic companies.
Helping you succeed in tomorrow's world
Transport sector has an important relevance for reducing the CO2 emissions. I am collaborating (tax benefits) with transport companies to develop I+D to reduce the CO2 emissions.
Contact
Francisco
Insights
Corporate
RD 5/2023, on corporate reorganisations
Applying common provisions may give rise to implementation issues due to different interpretations and legal loopholes
21/10/2024
Read time
4m
Tax
How to approach a 551 general ledger account tax problem with partners and administrators in Spain
In family businesses, partners and the company often provide informal loans to each other to meet specific obligations
20/09/2024
Read time
3m
Tax
Supreme Court rules on deductibility of expenses from statute-barred tax years in Spain
Companies can now review and detect expenses not recorded at the time and charge these as a tax-deductible expense
23/07/2024
Read time
2m
Tax
Spain's tax authority introduces new self-settlement amendment
Previous rectification system replaced with a single self-settlement process for taxes
24/07/2023
Read time
2m
Tax
Spain's National High Court declares directors' remuneration is a deductible expense
The National High Court pro-taxpayers position is in conflict with tax authorities
24/03/2023
Read time
2m
Tax
Tax impact of the correction of accounting errors
The Spanish Supreme Court has established, in its ruling dated 25 October 2021 (appeal number 6820/2019), that accounting errors will...
25/01/2022
Read time
3m
Tax
On tax liability attribution, the law of second opportunity and company documentation and records
In recent years, Spanish tax authorities have exponentially increased their use of the legal mechanisms to attribute the tax liability...
22/06/2021
Read time
3m
23/04/2021
Read time
4m
20/04/2020
Read time
3m
Tax
How to calculate degrees of kinship for the reduction in Spanish Inheritance and Gift Tax to transfers of family businesses
In the context of the Inheritance and Gift Tax reduction for transfers of family businesses (Ruling from the Spanish Central...
20/05/2019
Read time
3m
