María Antonia Azpeitia heads the Firm’s Tax Litigation and VAT practice groups in Madrid. She is ranked as a leading practitioner in her field by Chambers Europe, and is highly regarded for her work on VAT matters. She is a regular lecturer in tax seminars and conferences, and contributor to economic newspapers and other specialized publications.
Ms. Azpeitia practice covers all kinds of tax proceedings at the national and international levels. She is experienced in tax audits, voluntary disclosure proceedings, appeals before tax courts, such as the Supreme Court and the Constitutional Court. She also handles proceedings before the European Court of Justice, as well as formal complaints before the European Commission and Mutual Assistance Procedures under the applicable Tax Treaty. Ms. Azpeitia counsels Spanish and multinational companies on VAT and indirect tax matters, such as day-to-day advice, VAT planning, reorganization, acquisitions and obtaining tax rulings.
Representative Legal Matters
Acted for a Swedish multinational company in a mutual agreement procedure between the Spanish and the Swedish Tax Authorities by which the tax debt finally requested by the Spanish Tax Authorities was reduced to only 6% of the initial debt.
Represented a real estate company on the compatibility of the former Spanish thin-capitalization rules with the EU law that ended with a favorable decision by the Supreme Court.
Advised Spanish aerospace companies on the VAT treatment of different international programs for the construction and sale of military aircraft and helicopters.
Advised on the VAT/transfer tax implications of a potential pan-European acquisition of real estate.
Represented a multinational group in the logistic sector on both national proceedings and direct complaint before the EU Commission regarding the Spanish income tax treatment on capital gains obtaining the transfer of Spanish shares and its compatibility with EU non-discrimination and basic freedoms principles.
Coordinated the VAT implementation of a distribution structure in Europe for a Spanish pharmaceutical group.
Professional Associations and Memberships
- Bar Association of Madrid
- Madrid~Spain (1996)
- Universidad Pontificia de Comillas (ICADE), Madrid (Business Administration) (1995)
- Universidad Pontificia de Comillas (ICADE), Madrid (Law Degree) (1994)
Baker & McKenzie Madrid S.L.P. is a member of Baker & McKenzie International, a Swiss Verein.