Corporate Tax 2026

SPAIN Law and Practice Contributed by: Raúl Salas and Elena Ferrer-Sama, RocaJunyent

RocaJunyent was established in 1996 and is one of the most prominent Spanish law firms. It has of - fices in Madrid, Barcelona and Gerona, as well as associated offices in Palma de Mallorca, Lérida, Tar - ragona, Málaga, Seville, Bilbao, Badajoz, Burgos and Valladolid. The firm offers advice in all areas of law, especially those related to commercial, banking and financial, procedural and tax law. RocaJunyent is the only Spanish member of the international net -

work TerraLex. Taxes are levied on all kinds of enti - ties and situations, which is why RocaJunyent’s tax department is prepared to respond to all kinds of problems – from large companies and their complex structures/operations to individual wealth/inheritance issues. The firm’s services include business taxation, tax wealth management, M&A, transactions taxation, transfer pricing and tax litigation.

Authors

Raúl Salas is a tax partner at RocaJunyent, where he leads the tax practice in the Madrid office. With more than 30 years’ experience, he has participated in some of the most important M&A and real estate

Elena Ferrer-Sama is the director of the tax department at the Madrid office of RocaJunyent. She has more than 20 years’ experience in general tax planning and advice – for multinational group companies, in

operations in the Spanish and European markets. Raúl has acted as the lead adviser for several major international groups when litigating with Spanish tax authorities and with the tax authorities in other European countries. Besides M&A, his areas of specialisation include tax advice for financial institutions and energy and infrastructure companies. Raúl has also published numerous articles in financial newspapers and specialised journals, as well as appearing as a guest speaker at seminars and courses on tax issues.

particular – and has extensive knowledge of direct taxation, especially in the business reorganisation and tax inspection areas. Elena has a law degree from the Complutense University of Madrid (UCM) and a master’s degree in Business Tax Advice from the Instituto de Empresa. She has published several specialised articles and collaborated in a number of publications on tax matters, as well as taking part in many tax seminars and courses.

RocaJunyent José Abascal Street, 56 6th Floor 28003 Madrid Spain

Tel: +34 619 015 251 Fax: +34 917 81 97 64 Email: r.salas@rocajunyent.com Web: www.rocajunyent.com/en/firm

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