MORO TAX & LEGAL
Madrid — Santo Domingo

International tax advice for families and companies that operate across borders.

A boutique tax and legal advisory firm. We design holding structures, corporate reorganisations and changes of tax residence between Spain, Europe and the Caribbean.

Practice areas

Every structure starts from the applicable law and the facts of the case.

We take on a limited number of clients, and the managing partner works on every matter from the initial assessment through to implementation.

  • DTTs · art. 9 LIRPF
    art. 18 LIS

    International tax planning

    Tax residence, application of double tax treaties, dividend, interest and royalty flows, and related-party transactions across jurisdictions.

  • arts. 107–108 LIS

    Spanish holding companies (ETVE)

    Setting up and running Spanish foreign-securities holding companies to channel international investment, with exemption on dividends and capital gains.

  • arts. 76–89 LIS
    Ch. VII, Title VII

    Tax-neutral reorganisations

    Mergers, demergers, contributions in kind and share-for-share exchanges. Redomiciliation of companies to and from Nevis and Barbados.

  • Act 60-2019 (Puerto Rico)
    Law 158-01 CONFOTUR (DR)

    Caribbean tax regimes

    Tourism and investment incentives in the Dominican Republic and Puerto Rico, Caribbean holding structures, and advance pricing agreements for hotel distribution.

  • IRPF · ISD · IP
    Law 29/1987 · Law 19/1991

    Spanish regional taxation

    Planning for income, inheritance, gift and wealth taxes, taking into account the differences between Spain's autonomous communities.

  • art. 93 LIRPF

    Relocation to Spain

    A support programme for professionals and families moving to Spain, with particular experience of moves from the United Kingdom and the Netherlands.

  • Law 6/2023 LMVSI

    Financial markets law

    Advice on securities transactions, investment vehicles and share transfers, including their tax treatment.

Atlantic corridor

Two offices on either side of the Atlantic.

Moro Tax & Legal works from Madrid and, through its associated firm Ibero Caribe Legal, from Santo Domingo. The Spain–Dominican Republic corridor is our speciality.

40° N30° N20° N 60° W40° W20° W0° SANTO DOMINGO 18.49° N · 69.93° W MADRID 40.42° N 3.70° W

Moro Tax & Legal

Madrid, Spain

Head office. Spanish and international tax, holding structures, reorganisations and changes of residence.

Ibero Caribe Legal

Santo Domingo, Dominican Republic

Associated firm. Dominican tax, CONFOTUR, companies and residence in the DR.

6,696 kmBetween offices
5–6 hTime difference
4Working languages
Method

A four-stage process, with a written deliverable at each stage.

No structure is implemented without a prior assessment that quantifies the alternatives and the risks.

  1. 01

    Assessment

    Analysis of residence, assets, income flows and exposure. A report with quantified alternatives.

  2. 02

    Full plan

    Structure design, implementation timetable and documentation of substance and business purpose.

    art. 89.2 LIS
  3. 03

    Implementation

    Incorporation of companies, corporate transactions, filings with the tax authorities and coordination with notaries and registries.

  4. 04

    Ongoing support

    A monthly retainer covering recurring compliance, an annual review of the structure and adjustments for changes in the law.

Managing partner

Javier Moro

Founder · November 2015

Lawyer specialising in international tax, holding structures and cross-border reorganisations. He founded Moro Tax & Legal in 2015 and personally leads the firm's matters.

  • EducationLaw degree, University of Salamanca
  • PostgraduateMaster's in Taxation, ESADE
  • SpecialisationFinancial markets, IEB
  • Bar membershipICAM (Madrid Bar) · Member of AEDAF
  • LanguagesSpanish, Galician, English and Portuguese
Contact

Tell us about your case.

Firm email info@moro.legal
Email us

Please tell us your country of residence and the type of transaction.