Jose Ramón Mallol
Counsel, Spain
Jose Ramón joined Osborne Clarke Spain in 1999. He is a lawyer with wide-ranging experience in direct and indirect taxation.
He advises on a broad scope of corporate and personal tax issues, including cross-border tax planning for companies and individuals.
Jose Ramón is a law graduate from the European Institute of Law and Economy, Barcelona, and the National University of Distance Education (UNED), Madrid, with a postgraduate in taxation (AGT) at the ESADE Business School, Barcelona.
He is a member of the Bar Association of Barcelona.
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Jose Ramón
Insights
Tax
Spanish court rules on the application of VAT reverse charge on the delivery of real estate taxed with real charges
Court holds that reverse charge rule does not apply to the delivery of real estate by an owner as security...
24/04/2023
Read time
2m
Employment and pensions
Employee Incentives Update | January 2023
In this edition, we report on upcoming improvements to the tax-advantaged company share option plan, HMRC guidance on enterprise management...
31/01/2023
Read time
3m
Tax
The Spanish Supreme Court considers that the transfer of a supermarket business is subject to stamp duty
The Spanish Supreme Court has issued a ruling, on 20 January 2022, declaring that the first copy of a public...
23/03/2022
Read time
1m
Tax
Ruling num. 608/2021 dated 17 February 2021 from the Superior Court of Catalonia – Principles of "uniqueness" and "compartmentalisation" for Spanish tax purposes
The Superior Court of Catalonia has issued a ruling, stating that, in a gift of shares, Regional Tax Authorities should...
23/03/2021
Read time
3m
Tax
Assessing the amount of deductible VAT from expenses borne by a branch (Morgan Stanley Case)
In its ruling dated 24 January 2019, Morgan Stanley case C-165/17, the European Court of Justice reviews the deductibility of...
19/03/2019
Read time
3m
