es Español

Forum on Taxation and Economic Activity

The activities of the Taxation and Economic Activity Forum revolve around the developments that occur both from the normative and jurisprudential point of view of Financial and Tax Law. In particular, issues of the Spanish tax system are analyzed, including direct and indirect taxation, which present complexity or are not resolved, as well as jurisprudential pronouncements and administrative doctrine of both national and international relevance.

Santos de Gandarillas Martos

Judge of the Contentious-Administrative Chamber in the National Court. Associate Professor of Tax Law, Autonomous University of Madrid. Member of the Academic Council of FIDE.

Fernando Serrano Anton

Professor of Financial and Tax Law. Jean Monnet Chair - EU Tax Governance and Fiscal Transparency Universidad Complutense de Madrid. President of the Spanish Association of Financial Law (Spanish IFA & ILADT Branch). Member of the Academic Council of FIDE.

Miguel Cruz Amorós,

Lawyer. Lawyer. Of Counsel, PWC. Counselor of JAJ & Asociados. Professor of Financial and Tax Law at UNED. State Treasury Inspector on leave. Former Director General of Taxes of the Ministry of Economy and Finance. Ex-Partner of PWC. Member of the Academic Council of Fide.


Discover all the publications, session summaries and other documents related to the activity of this forum:

17 October 2019

Speaker: José Antonio Marco, President, Central Economic-Administrative Court, TEAC.

Moderator: Miguel Cruz, Of Counsel, PWC. Director of JAJ & Asociados. Member of the Academic Council of Fide


The Economic-Administrative Courts play a strategic role in the dispute resolution procedure between taxpayers and the Tax Administration, due to their specialization and separate position within the administrative organization. For this reason, it is important to know the current state of their capacities, the possibility of reacting to the increase in tax litigation, prospects for the incorporation of arbitration techniques,

etc ...

Reference was also made in the session to the recent conclusions, presented on 1/10/2019, of the General Counsel Mr. Gerard Hogan, on TEAC independence and preliminary rulings. Facing the beginning of the course, the Forum has considered of great interest the presence of the President of the TEAC to be able to comment on all these issues, among others.

20 January 2020


  • Esther Colom, Chief Legal Officer at GMA HCI-ATOM HOTELES SOCIMI
  • Javier Gazulla, Tax Partner, Hogan Lovells International LLP


Moderator: Miguel Cruz, Of Counsel, PWC. Director of JAJ & Asociados. Member of the Academic Council of Fide.


In the session we dealt with the most controversial tax aspects of the SOCIMI regime, structuring of investments through SOCIMIs, the Tax criteria in binding consultations and issues pending clarification. We also had the opportunity to analyze relevant issues related to other REIT regimes in the main neighboring countries. We will have in the session the practical experience of a SOCIMI in Spain.

Academic coordination: Victoria Dal Lago Demmi


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