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Boutique specializing 
in tax disputes and
taxation.

Law firm originating from the Tax Administration.
Tax inspectors on leave and lawyers with over
20 years of experience.

Team

  • Vicente Payá Algarra

    Tax Disputes and Tax Planning

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    Vicente Payá Algarra

    Tax Disputes and Tax Planning

    • Former Chief Inspector of Valencia.
    • Former Delegate of the Tax Agency (Tax Office) of Valencia.
    • Member of the Selection Board for the Courses for entry into the Tax Inspector Corps of the Valencian Regional Government.
    • Exam Preparation Instructor for entry into the Public Finance Management Corps.
    • Contributor to tax publishers, especially the CISS Tax Encyclopedia.
    • Author of the manual on sectoral taxation.
    • Lecturer in tax courses at the College of Economists of Valencia.
    • Lecturer in tax courses at the School of Public Finance.
    • Lecturer in tax courses at the ADEIT University-Business Foundation.

  • Jose Miguel Macián Villanueva

    Tax Disputes and Relations with the Administration.

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    Jose Miguel Macián Villanueva

    Tax Disputes and Relations with the Administration.

    Deputy Tax Inspector (on leave)

  • Borja Zapater Aguirre

    Tax disputes and restructuring operations.

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    Borja Zapater Aguirre

    Tax disputes and restructuring operations.

    • Master’s Degree in Taxation from the Center for Financial Studies.
    • Master’s Degree in Corporate Legal Advice from the Foundation for Stock Market and Financial Studies (FEBF).
    • Bachelor’s Degree in Law from the University of Valencia.

  • Vicente Payá Bover

    Tax planning and international taxation.

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    Vicente Payá Bover

    Tax planning and international taxation.

    • Master’s Degree in Taxation from the Center for Financial Studies.
    • Bachelor’s Degree in Business Administration from the University of Valencia.
    • Bachelor’s Degree in Law from the University of Valencia.

  • María José Marín Roca

    Tax advice for companies and family wealth planning.

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    María José Marín Roca

    Tax advice for companies and family wealth planning.

    • Master’s Degree in Taxation from the Center for Financial Studies.
    • Bachelor’s Degree in Economics from the University of Valencia.

  • Marisa Duval Borrás

    Tax advice for companies and related-party transactions.

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    Marisa Duval Borrás

    Tax advice for companies and related-party transactions.

    • Bachelor’s Degree in Economics and Business Administration from the University of Valencia, graduating with highest honors.
    • Master’s Degree in Taxation from the College of Economists of Valencia.

  • Alejandro Lucini García

    Restructuring Operations.

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    Alejandro Lucini García

    Restructuring Operations.

    • Master’s Degree in Taxation from the Center for Financial Studies.
    • Candidate for the Public Finance Sub-Inspectorate.
    • Bachelor’s Degree in Economics and Business Administration from the Complutense University of Madrid.

  • Juan Antonio Plaza Martínez

    Tax advice for companies and Technological Innovation.

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    Juan Antonio Plaza Martínez

    Tax advice for companies and Technological Innovation.

    • CCA (Chartered Controller Analyst) certification as a Financial Controller, issued by the GCCI (Global Chartered Controller Institute).
    • Executive Program in Management Control, Strategy and Innovation -PECEI- from the Wolters Kluwer Business School.
    • Candidate for the Public Finance Sub-Inspectorate.
    • Bachelor’s Degree in Business Administration from the University of Valencia (specializing in Accounting and Auditing) from the National University of Distance Education (UNED).
    • Diploma in Business Studies from the University of Valencia.

  • Yasmín Díaz Moreno

    Corporate tax advice and tax consolidation.

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    Yasmín Díaz Moreno

    Corporate tax advice and tax consolidation.

    • Master’s Degree in Financial Controlling from the University of Valencia.
    • Bachelor’s Degree in Business Administration from the University of Valencia.
    • Diploma in Business Studies from the University of Valencia.

  • Eva Peñalver Peñalver

    Accounting advice.

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    Eva Peñalver Peñalver

    Accounting advice.

    • Diploma in Business Studies from the University of Valencia.

  • Cristina Martínez García

    Administración

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    Cristina Martínez García

    Administración

    • Diploma in Business Studies from the Valladolid School of Business Studies.

Áreas de actividad

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Tax
Conflict

We advise businesses, families, and individuals on tax procedures, specializing in audits, collections, and liability transfers before any government agency (Spanish Tax Agency, regional, or local).

We represent our clients before administrative and judicial bodies, including economic-administrative courts, higher courts, the National Court, and the Supreme Court.

We collaborate with leading criminal lawyers in tax fraud cases.

Our team, made up of former tax inspectors and lawyers with more than 20 years of experience, offers strategic knowledge to anticipate and resolve tax disputes.

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Tax
Planning

We advise companies, individuals, and large
family fortunes on their tax strategy, ensuring
its optimization through professionals
specializing in tax matters.

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Restructuring

We advise our clients, from a tax and commercial
perspective, on the planning and execution of special
operations – Mergers & Acquisitions, spin-offs, share swaps,
non-monetary contributions... and we carry out due
diligence processes within the framework of these
operations.

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International
Taxation

We advise non-resident companies and individuals on
their establishment in Spain and residents on their
international taxation.

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Áreas de actividad

Firma

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Firma
16 de January de 2026

Judgment of the High Court of Justice of Castile and León

Following a valuation review, the Tax Administration issued an initial assessment to our client, which was subsequently annulled by the Regional Economic-Administrative Court (TEAR). Later, a second assessment was issued for the same reason.

The Court upheld our client's appeal and concluded that the second valuation review procedure had expired because it provided no justification for the delays attributable to the taxpayer in issuing the assessment. Furthermore, the Court prohibited any further valuation review because the first assessment had already been annulled.

Judgment of the High Court of Justice of Castile and León

16 de January de 2026

Following a valuation review, the Tax Administration issued an initial assessment to our client, which was subsequently annulled by the Regional Economic-Administrative Court (TEAR). Later, a second assessment was issued for the same reason.

The Court upheld our client's appeal and concluded that the second valuation review procedure had expired because it provided no justification for the delays attributable to the taxpayer in issuing the assessment. Furthermore, the Court prohibited any further valuation review because the first assessment had already been annulled.

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Talento

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