Javier Hernández Galante is a partner in our tax practice in Madrid
Javier has wide experience in Spanish, EU and international taxation of companies.
He has advised national and international clients on the tax aspects of large cross-border transactions, group restructurings, real estate transactions (FABs and SOCIMIs), indirect taxation, and international tax planning. He also has substantial experience in the prevention and resolution of tax disputes and in representing companies and individuals before the Spanish Tax Authorities and the Spanish and European Community courts disputes.
Javier led the tax advice on the first SOCIMI being listed in the MAB, the first FAB (an instrument to acquire assets from SAREB), and he is seen as a leader on Socimis market.
The combination of his practical approach and technical excellence (together with his economic background which helps him to understand the financial and economic needs of clients) have allowed the department to become the preferred tax firm for the structuring work of a number of foreign investors.
Latest thinking
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Legal development
Legal regime for Spanish REITs (SOCIMIs) and some practicalities
04 Jul 2025
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Podcasts
Tapas and Tax Breaks, part 1: Spain's carried interest regime
27 May 2025
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Legal development
The Spanish Directorate of Taxes confirms that the subrogation of the mortgage debtor as a result of the acquisition of the mortgaged property is not subject to Stamp Duty
16 May 2025
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Legal development
Decree Law 5/2025, which approved a general increase in Transfer Tax and Stamp Duty rates in Catalonia in the real estate sector, has been validated
07 May 2025
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Legal development
General Increase in Transfer Tax and Stamp Duty rates in Catalonia in the Real Estate Sector
27 Mar 2025
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Legal development
The Spanish tax authorities reiterate, in two new tax rulings, that a leasing entity can outsource the management of assets to third parties without qualifying as a passive asset-holding company
23 Jul 2024
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Legal development
The Spanish tax authorities confirm that the requirement of having one full-time employee so that a leasing entity does not qualify as a passive asset-holding company can be replaced through outsourced resources
29 Apr 2024
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Legal development
The Spanish Tax Audit Plan for 2024
05 Mar 2024
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Legal development
Energy Transition and ESG – tax incentives powering change in global real estate
09 Oct 2023
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Legal development
Participation exemption applies to the transfer of Ready to Build photovoltaic projects, as confirmed by the Spanish Tax Authorities
29 Sep 2023
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Legal development
The Spanish Supreme Court sets some limits to the Tax Authorities in the review of the taxation of income received by foreign investors
17 Jul 2023
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Legal development
The Spanish Tax Audit Plan for 2023 announces tax audits focused on Spanish REITs e-commerce
02 Mar 2023
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