Tax Law


The tax system is one of the pillars of democratic societies. For this reason, the preparation of tax regulations requires the highest standards of technical correctness, from very different angles. A correct normative technique prevents future conflicts, endows the system with legitimacy and allows to cover the need for certainty and predictability, giving body to the principle of legal certainty.

Analysis areas

Tax System in Spain

Preparation of regulations in the tax field

Conflict in the application and interpretation of the tax regulation


Tax II

At this stage, the group continues to meet with the objective of trying to define a strategy that helps reduce conflict in tax matters, with a very broad approach, starting from the regulatory aspects until reaching the applications and ending with the review mechanisms. Amplitude that must also be transferred to the subjective scope of the study, which must be extended to taxpayers, tax administration and tax intermediaries.

This group is working on drawing up some conclusions that will soon be published in Fide.

- Certainty in the interpretation of tax regulations 
- Improved incentives for voluntary regularization
- The application of taxes: conflict resolution during the procedure
- The application of taxes: the Tax Administration
- The application of taxes: the role of fiscal intermediaries
- The administrative review of tax acts
- The contentious-administrative review
- Collection procedure
- The generation of conflicts in the execution phase
- Conflicts of the sanctioning regime
- Conflict in regional and local taxes: particularities and state of the matter

Tax I

The analysis of this Working Group focused on the competence of the State, without prejudice to the fact that the conclusions can be applied, with nuances, at the regional and local levels. During 2016 and until the presentation of the conclusions document on April 3, 2017, the group held periodic meetings aimed at analyzing the improvement of tax regulations. 

Advancing in the purification of the normative technique in the tax field is the objective of this work and in that sense, in it a series of recommendations are made, of a very diverse nature with a vocation that, clearly pragmatic and oriented to its application in the In the short term, it seeks to achieve a permanence effect over time, integrating itself into the spinal cord of the system, beyond the substantive nature of the norm at the service of which they are.

  • Participation of citizens and other operators in the regulatory process.
  • Participation in the parliamentary phase and monitoring of its processing.
  • Assess the convenience of creating an advisory body made up of Lawyers from the Cortes Generales to study each legal project and make suggestions from the perspective of legislative technique.
  • Assess the creation of a pre-legislative body that would act as a technical center at the service of advising and drafting regulations.
  • Advance in the regulation of the so-called interest groups and their participation in regulatory projects.
  • Have more precise regulatory technical rules that are binding for the Administration.
  • Positivization in standard of interpretative criteria that, because they are repeated and do not generate conflict, should evolve from that category to that of standard in the strict sense, gaining in legal certainty.
  • Establish ex ante control mechanisms, and institutionalize ex post controls with public results that give rise to a report of recommendations and carry out a continuous monitoring activity during the application of the norm.
  • Adding a test system that allows the identification of all the factors that may have a positive or negative impact on the quality of tax regulations and their degree of acceptance and effectiveness.

Have participated in this working group: 

  • Ignacio Astarloa, Lawyer of the General Courts and Consultant of CMS Albiñana Suárez de Lezo
  • Gerardo Codes Calatrava, Director of the Global Legal Services for Regulation and Corporate Affairs of Iberdrola
  • Miguel Cruz Amorós, Lawyer. Associate Professor of Financial and Tax Law at UNED
  • Carlos Dieguez Nieto, Lawyer Partner Director of Tax Law at Broseta Abogados
  • Javier Estella Lana, Lawyer. Managing Partner of Avantia Fiscal and Legal Advice
  • Julio Fuentes Gómez, Deputy Director of the Bankruptcy Law, Arbitration and Mediation Unit, Ministry of Justice
  • Jesús Gascón Catalán, Tax Inspector and Inspector of AEAT Services
  • Eduardo Gracia Espinar, Managing Partner of Ashurst LLP's tax practice
  • Manuel Gutiérrez Lousa, specialist in the Tax Department of the BBVA Group and Associate Professor of Tax System at the Complutense University of Madrid
  • Ana María Juan Lozano, Professor of Financial and Tax Law at the University of Valencia, Accredited Professor
  • Maximino Linares Gil, Partner, EY Abogados
  • Luis López-Tello, Corporate, Economic and Tax Director of Repsol
  • Javier Martín Fernandez, Lawyer. Full Professor at the Complutense of Financial and Tax Law. President of the Taxpayer Defense Council
  • David Mellado Ramírez, Attorney at PWC. State Attorney on leave
  • Jaume Menéndez Fernández, Director of Taxation of the Gas Natural Fenosa Group
  • Alejandro Miguélez Freire, Lawyer and Economist. Member of the Section of Rights and Guarantees and Tax Practice of the AEDAF
  • Antonio Montero Domínguez, Counsel at the CMS-Albiñana-Suárez de Lezo Law Firm, head of the Tax Department Miguel Muñoz Pérez, Procedures Partner of the European Union in the Tax Procedures area of ​​EY Abogados; Jesús Rodríguez Márquez, Professor of Financial and Tax Law and Managing Partner of the Tax Practice Area of ​​F & J Martín Abogados
  • Beatriz Rodríguez Villar, Lawyer of the Council of State. Collaborating professor at the Pontifical University of Comillas-ICADE
  • Salvador Ruiz Gallud, Partner, Economic Team and José María Utande San Juan, Lawyer of the Constitutional Court.

All the people who have participated in this working group of Fide, have done so in a personal capacity and not on behalf of the entities, offices, Universities or companies, where they carry out their professional work, so these conclusions do not reflect and do not include institutional positions but rather particular ones of each one of the members of the group.

The process of preparing the tax regulations: current situation and its necessary evolution

Conclusions Document.

Posted on April 3, 2017

Group Directors

Jesus Rodriguez Marquez

Partner, head and Director of the Tax Practice Area of ​​F & J Martín Abogados

Ana Juan Lozano

Professor of Financial and Tax Law at the University of Valencia.
Academic coordination: Victory Dal Lago Demi


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