Experience

Luis leads our Tax Practice. He regularly advises on mergers, acquisitions and corporate restructuring, real estate transactions, international taxation, taxation of issues of equity and debt instruments and the structuring of tax incentives. He also acts as counsel in tax-related legal proceedings and advises in criminal proceedings for tax fraud.

The most recent transactions in which he has participated include, in particular, the following:

  • Advising a Canadian renewable energies company in the issue of bonds in Spain.
  • Advising in the acquisition of a portfolio of logistical assets and subsequent restructuring for the purposes of qualifying under the SOCIMI regime.
  • Advising a banking syndicate on the tax aspects of the insolvency of an entity. 
  • Advising producers in the design and execution of structures to take advantage of the deduction for audiovisual productions and live shows.
  • Appeals before the Audiencia Nacional against the classification as simulated of the structure used for funding certain schools and the relevant penalties.

Education

  • Degree in Law from ICADE (E-1), specialising in Business Law, 1999.
  • Master’s Degree in Tax Advice for Companies from the Instituto de Empresa, 2000.
  • Advanced Studies Diploma in Tax Law from the UNED, 2008.

Teaching

Between 2011 and 2021 he was Associate Professor in Financial and Tax Law at the Universidad Carlos III of Madrid.

He is a regular speaker at prestigious universities and business schools. In particular, he has given the following papers:

  • Fiscalidad de la retribución de administradores (The taxation of directors’ remuneration). Madrid Chamber of Commerce and Industry.
  • Aspectos fiscales del nuevo ciclo inmobiliario (Tax aspects of the new real estate cycle). Fundación Asprima.
  • Conflicto en la aplicación de la norma y responsabilidad tributaria (Conflict in the application of tax legislation and liability). FIDE.
  • Fiscalidad de los productos financieros derivados. Programa Avanzado de Derecho Bancario. (The Taxation of derivative financial products. Advanced Programme on Banking Law). Instituto de Empresa.
  • Fiscalidad del comercio electrónico. Master en Derecho Empresarial. (Taxation of electronic commerce. Master’s Degree in Business Law). Universidad Antonio de Nebrija.
  • Aspectos tributarios de los mercados financieros. Programa de Especialización en Derecho de los Mercados Financieros. (Tax aspects of financial markets. Specialist Programme on Financial Markets Law).  Instituto de Estudios Bursátiles.
  • Efectos del Caso Marks & Spencer. Jornadas de Fiscalidad Internacional. (The Effects of the Marks & Spencer Case. Conference on International Taxation.) ICADE.

Publications

Luis is author of various publications relating to his area of legal practice. These include, in particular, the following:

  • “Tributación de las rentas derivadas de la inversión en sociedades mercantiles” (“The taxation of income generated by investment in companies”). In: Derecho de la empresa y de los mercados financieros: Ramón y Cajal Abogados. 30 años. Cizur Menor (Navarra): Aranzadi, 2016.
  • “Aspectos fiscales de la retribución de administradores” (“Tax aspects of directors’ remuneration”). In: Actualidad Administrativa nº 10, 2016.
  • “Liquidación en procedimiento inspector. La delgada (o inexistente) línea entre la simulación relativa y el conflicto en la aplicación de la norma práctica administrativa” (“Assessments in tax inspection proceedings. The thin (or non-existent) line between relative simulation and the conflict in the application of administrative rules”). In: Práctica Fiscal para Abogados 2016. La Ley (Wolters Kluwer).
  • “El desconcierto alrededor de la deducibilidad de los intereses de demora en el impuesto sobre sociedades y el efecto vinculante de las consultas” (“The confusion surrounding the deductibility of late payment interest in corporation tax and the binding effect of tax rulings.”). In: Actualidad Administrativa nº 7-8, 2016.
  • “La Autonomía de la obligación de retener a la vista de la vacilante jurisprudencia del Tribunal Supremo” (“Autonomy of the obligation to withhold in view of the vacillating case law of the Supreme Court”). In: Actualidad Administrativa. March 2016.
  • “Infracciones tributarias y conflicto en la aplicación de la norma tributaria” (“Tax offences and conflict in the application of tax law”). Carta Tributaria 7/2015.
  • “Transfer pricing in Spain”. In: Transfer pricing 2015. Getting The Deal Through.
  •  “Comentario a la sentencia de la Audiencia Nacional de 14 de febrero de 2013” (“Notes on the judgment of the Audiencia Nacional of 14 February 2013”). In: Los casos de los grandes despachos en 2013. La Ley (Wolters Kluwer).
  •  “Comentario a la sentencia del Tribunal Supremo de 18 de julio de 2012” (“Notes on the judgment of the Supreme Court of 18 July 2012”). In: Los casos de los grandes despachos en 2012. La Ley (Wolters Kluwer).
  • “El Artículo 3.3 del Reglamento General d el Régimen Sancionador Tributario” (“Section 3.3 of the General Rules on the Tax Penalties Regime”). In: Los casos de los grandes despachos en 2011. La Ley (Wolters Kluwer).
  • “Impuesto sobre la Renta de las Personas Físicas” (“Personal Income Tax”). In: Cuadernos de Derecho para Ingenieros. IBERDROLA. La Ley (Wolters Kluwer).
  • “Cláusulas antielusión y convenios para evitar la doble imposición. Cuestiones no resueltas” (“Anti-avoidance clauses and double taxation conventions. Unresolved issues”). In: Revista Estudios Financieros, nº 339, junio 2011.
  • “Fiscalidad de las operaciones de adquisición apalancada de empresas (LBO)” (“Taxation of leveraged buyout transactions (LBOs)”. In: ECF Magazine, 2011.
  • “Excesos recaudatorios de la Agencia Tributaria. El Programa 12500 de sociedades profesionales como ejemplo” (“The excessive tax collection of the Spanish Tax Authorities. The example of the Programme 12500 of professional associations”). In: Otrosí. Revista del Ilustre Colegio de Abogados de Madrid, 2010.
  • Negocios Anómalos y Figuras Afines en el Derecho Tributario (Anomalous business transactions and similar concepts in Tax Law). Ed. Tirant Lo Blanch, 2010.
  • “Residencia Fiscal, infracciones tributarias y delitos contra la Hacienda Pública” (“Tax residency, tax offences and crimes against the Public Treasury”). In: Diario La Ley, 2009.
  • “Fiscalidad de las inversiones en instituciones de inversión colectiva extranjeras” (“Taxation of investments in foreign collective investment schemes”). In: Revista Impuestos, nº 22, 2006.

Affiliations

  • Madrid Bar Association (Ilustre Colegio de Abogados de Madrid).
  • Spanish Association of Financial Law (Asociación Española de Derecho Financiero).
  • International Fiscal Association.

Languages

English, French

Luis Rodríguez-Ramos

Partner
Art and Cultural Heritage
Tax
Honesty

Experience

Education

Teaching

Publications

Affiliations

Languages

Luis Rodríguez-Ramos

Partner
Art and Cultural Heritage
Tax

Experience

Education

Teaching

Publications

Affiliations

Languages

Experience

Luis leads our Tax Practice. He regularly advises on mergers, acquisitions and corporate restructuring, real estate transactions, international taxation, taxation of issues of equity and debt instruments and the structuring of tax incentives. He also acts as counsel in tax-related legal proceedings and advises in criminal proceedings for tax fraud.

The most recent transactions in which he has participated include, in particular, the following:

  • Advising a Canadian renewable energies company in the issue of bonds in Spain.
  • Advising in the acquisition of a portfolio of logistical assets and subsequent restructuring for the purposes of qualifying under the SOCIMI regime.
  • Advising a banking syndicate on the tax aspects of the insolvency of an entity. 
  • Advising producers in the design and execution of structures to take advantage of the deduction for audiovisual productions and live shows.
  • Appeals before the Audiencia Nacional against the classification as simulated of the structure used for funding certain schools and the relevant penalties.

Education

  • Degree in Law from ICADE (E-1), specialising in Business Law, 1999.
  • Master’s Degree in Tax Advice for Companies from the Instituto de Empresa, 2000.
  • Advanced Studies Diploma in Tax Law from the UNED, 2008.

Teaching

Between 2011 and 2021 he was Associate Professor in Financial and Tax Law at the Universidad Carlos III of Madrid.

He is a regular speaker at prestigious universities and business schools. In particular, he has given the following papers:

  • Fiscalidad de la retribución de administradores (The taxation of directors’ remuneration). Madrid Chamber of Commerce and Industry.
  • Aspectos fiscales del nuevo ciclo inmobiliario (Tax aspects of the new real estate cycle). Fundación Asprima.
  • Conflicto en la aplicación de la norma y responsabilidad tributaria (Conflict in the application of tax legislation and liability). FIDE.
  • Fiscalidad de los productos financieros derivados. Programa Avanzado de Derecho Bancario. (The Taxation of derivative financial products. Advanced Programme on Banking Law). Instituto de Empresa.
  • Fiscalidad del comercio electrónico. Master en Derecho Empresarial. (Taxation of electronic commerce. Master’s Degree in Business Law). Universidad Antonio de Nebrija.
  • Aspectos tributarios de los mercados financieros. Programa de Especialización en Derecho de los Mercados Financieros. (Tax aspects of financial markets. Specialist Programme on Financial Markets Law).  Instituto de Estudios Bursátiles.
  • Efectos del Caso Marks & Spencer. Jornadas de Fiscalidad Internacional. (The Effects of the Marks & Spencer Case. Conference on International Taxation.) ICADE.

Publications

Luis is author of various publications relating to his area of legal practice. These include, in particular, the following:

  • “Tributación de las rentas derivadas de la inversión en sociedades mercantiles” (“The taxation of income generated by investment in companies”). In: Derecho de la empresa y de los mercados financieros: Ramón y Cajal Abogados. 30 años. Cizur Menor (Navarra): Aranzadi, 2016.
  • “Aspectos fiscales de la retribución de administradores” (“Tax aspects of directors’ remuneration”). In: Actualidad Administrativa nº 10, 2016.
  • “Liquidación en procedimiento inspector. La delgada (o inexistente) línea entre la simulación relativa y el conflicto en la aplicación de la norma práctica administrativa” (“Assessments in tax inspection proceedings. The thin (or non-existent) line between relative simulation and the conflict in the application of administrative rules”). In: Práctica Fiscal para Abogados 2016. La Ley (Wolters Kluwer).
  • “El desconcierto alrededor de la deducibilidad de los intereses de demora en el impuesto sobre sociedades y el efecto vinculante de las consultas” (“The confusion surrounding the deductibility of late payment interest in corporation tax and the binding effect of tax rulings.”). In: Actualidad Administrativa nº 7-8, 2016.
  • “La Autonomía de la obligación de retener a la vista de la vacilante jurisprudencia del Tribunal Supremo” (“Autonomy of the obligation to withhold in view of the vacillating case law of the Supreme Court”). In: Actualidad Administrativa. March 2016.
  • “Infracciones tributarias y conflicto en la aplicación de la norma tributaria” (“Tax offences and conflict in the application of tax law”). Carta Tributaria 7/2015.
  • “Transfer pricing in Spain”. In: Transfer pricing 2015. Getting The Deal Through.
  •  “Comentario a la sentencia de la Audiencia Nacional de 14 de febrero de 2013” (“Notes on the judgment of the Audiencia Nacional of 14 February 2013”). In: Los casos de los grandes despachos en 2013. La Ley (Wolters Kluwer).
  •  “Comentario a la sentencia del Tribunal Supremo de 18 de julio de 2012” (“Notes on the judgment of the Supreme Court of 18 July 2012”). In: Los casos de los grandes despachos en 2012. La Ley (Wolters Kluwer).
  • “El Artículo 3.3 del Reglamento General d el Régimen Sancionador Tributario” (“Section 3.3 of the General Rules on the Tax Penalties Regime”). In: Los casos de los grandes despachos en 2011. La Ley (Wolters Kluwer).
  • “Impuesto sobre la Renta de las Personas Físicas” (“Personal Income Tax”). In: Cuadernos de Derecho para Ingenieros. IBERDROLA. La Ley (Wolters Kluwer).
  • “Cláusulas antielusión y convenios para evitar la doble imposición. Cuestiones no resueltas” (“Anti-avoidance clauses and double taxation conventions. Unresolved issues”). In: Revista Estudios Financieros, nº 339, junio 2011.
  • “Fiscalidad de las operaciones de adquisición apalancada de empresas (LBO)” (“Taxation of leveraged buyout transactions (LBOs)”. In: ECF Magazine, 2011.
  • “Excesos recaudatorios de la Agencia Tributaria. El Programa 12500 de sociedades profesionales como ejemplo” (“The excessive tax collection of the Spanish Tax Authorities. The example of the Programme 12500 of professional associations”). In: Otrosí. Revista del Ilustre Colegio de Abogados de Madrid, 2010.
  • Negocios Anómalos y Figuras Afines en el Derecho Tributario (Anomalous business transactions and similar concepts in Tax Law). Ed. Tirant Lo Blanch, 2010.
  • “Residencia Fiscal, infracciones tributarias y delitos contra la Hacienda Pública” (“Tax residency, tax offences and crimes against the Public Treasury”). In: Diario La Ley, 2009.
  • “Fiscalidad de las inversiones en instituciones de inversión colectiva extranjeras” (“Taxation of investments in foreign collective investment schemes”). In: Revista Impuestos, nº 22, 2006.

Affiliations

  • Madrid Bar Association (Ilustre Colegio de Abogados de Madrid).
  • Spanish Association of Financial Law (Asociación Española de Derecho Financiero).
  • International Fiscal Association.

Languages

English, French