Ricardo García-Borregón is a partner in our tax practice
Ricardo has broad experience in tax planning, advising national and international clients in all aspects of Spanish taxation, above all in those with an international component.
In particular, he is specialised in advising in connection to the tax aspects of M&A and restructuring transactions, both concerning direct and indirect taxation, being specially involved in real estate investments, acquisitions of NPLs portfolios and debt refinancing deals, including their implications from a transfer pricing point of view. In addition, he has wide experience in prevention and resolution of tax litigation procedures, representing clients before the Spanish Administration in the course of tax audits as well as before the Spanish Courts and the EU institutions.
Ricardo has been involved in very innovative transactions in the real estate market such as the incorporation of the first FAB created by SAREB, or of one of the first SOCIMIs listed in Spain (REIT) – as well as in the structuring of complex acquisitions of NPLs and REOs portfolios.
Latest Insights
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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 
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 Supreme Court confirms that comparable non-Spanish domiciled EU Hedge Funds
09 May 2023
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Legal development
KEY ASPECTS OF THE REGULATION OF APARTHOTELS IN MADRID AND BARCELONA
28 Mar 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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Latest news, deals and awards
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News Ashurst advises ING on the first project finance transaction for the development of a biomethane plant in Spain
29 Apr 2024
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News Ashurst advises Lighthouse Properties PLC and Resilient REIT Limited on the acquisition of the shopping centre 'Salera' in Castellón
31 Jan 2024
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News Ashurst has advised Round Hill on the acquisition of a hotel in Madrid
22 Jun 2022
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