Salvador Balcells i Iranzo
CEO

“As a lawyer, I try to put myself in the position of the person who asked for the legal, this is to ensure the solutions we provide to them are the ones that I would chose if I was the person concerned”.

What I like the most about my job is achieving safe, legal and fair tax  situations for the taxpayer’s personal economy, in both previous financial structuring and when defending certain matters before the Tax  Authority.

Experience

Legal adviser to taxpayers, both individuals and companies in:

  • Restructuring procedures (mergers , split-offs, exchanges, business unit contribution etc.).
  • Advising on tax inspections, collection and management proceedings.
  • Economic-administrative and contentious claims and appeals before the relevant Tax Authority.
  • Due diligence prior to merger and acquisition processes.
  • Analysis of tax optimization systems (consolidated  tax returns, assessment of the application of tax deductions, possible use of any current special regime etc.).
  • Accounting and tax returns regarding the affected tax period.
  • Analyzing the taxation combinations between the Spanish and the Andorran legislation regarding both individuals and companies and ensuring compliance with the same.
Education

Salvador has been linked to the world of teaching as a lecturer in Tax Law at ESERP (an entity linked to Universitat de Vic and associated to Queen Mary’s University in England) at Universitat Pompeu Fabra (Masters Degree in Business Law), at ICAB (Masters Degree on Corporate Law), and as a lecturer in various post-graduate courses at Universitat Abat Oliba CEU (“Vértice” program, program for directives…) and teaching Tax Law at Universitat de Barcelona (Degree on Trade Direction and Distribution).

  • Law Degree by Universitat de Barcelona.
  • A member of the Bar Association of Barcelona (ICAB) since 1987.
  • Lecturer at ESADE in its Program for Owner-Manager Business es in Company Training and the Program for Management Development.
  • Lecturer at Universitat Internacional de Catalunya (UIC), in the Masters Degree in Legal Practice and as associate professor at ISDE.

He has also participated in various courses, conferences, seminars and talks as a guest speaker in different institutions (such as: Recoletos Conferencias; Fomento del Trabajo; Colegio Oficial de Gestores Administrativos de Catalunya; Cámara de Comercio, Zaragoza; Iniciativas Empresariales; Unidad Editorial Conferencias y Formación; Fundación Basilio Paraíso; Universidad Carlos III, Madrid; Universidad Menéndez y Pelayo, Santander; Universidad Autónoma, Bellaterra; Asociación de Propietarios de Catalunya; Lidera Formación del Principado de Andorra; Confederación de Empresarios de Andorra; Colegio de Agentes y Gestores Inmobiliarios de Andorra, etc.). Furthermore, he has also published numerous articles on Tax Law in newspapers and magazines, such as “La Vanguardia” and others more specialized such as “Expansión”, “Fiscal Laboral al Día”, “El Economista” and “Inmueble”.

Blogs

Andorra: Reorder a Personal, Corporate or Societal Heritage at Zero Cost

With Andorran tax regulations, there was a subject that had been postponed: what happened if you wanted to reorganize an estate? Then it happened that there being no special regulation, applied general taxation. And this supposed to be able to pay for all the taxes in force: the corporation tax, the income tax of individuals, the income tax of non-tax residents, the general indirect tax, the capital gains tax in real estate property transfers, property transfer tax, ...

Business Management - 24/10/18