Maximino Linares
Maximino heads the tax litigation practice in the Madrid office.
He has more than thirty years of experience in tax proceedings, advising clients since 2012 in all kinds of tax application procedures and in all procedural phases: administrative, economic-administrative and contentious-administrative, as well as amparo appeals before the Constitutional Court and preliminary rulings before the Court of Justice of the European Union. In particular, he has been responsible for the legal defence of numerous appeals prepared and admitted by the Supreme Court after the procedural reform of 2016.
Since joining the State Lawyers Corps in 1993, his professional experience covers different positions of responsibility in the Administration:
- Director of the Legal Service at the State Tax Administration Agency (2001-2010)
- Chief State Attorney at the Ministry of Labour and Immigration (2010-2011)
- Coordinator of Tax Affairs at the National Court and the Supreme Court (2011-2012)
He has combined his professional activity with extensive teaching activity, highlighting the following centers:
- Instituto de Empresa
- Instituto Superior de Derecho y Economía (ISDE)
- Centro de Estudios Jurídicos del Ministerio de Justicia (Professor in the training programs for State Lawyers).
- Escuela de Hacienda Pública (Institute of Fiscal Studies)
- Numerous participations in seminars on topics of his expertise, publications and collaborations in magazines and specialized press.
Experience & capabilities
Selected matters
- the Spanish subsidiary of one of the world's leading cement groups on the legal defence to challenge very significant fines imposed by the Spanish Tax Administration on the grounds that it had simulated certain legal transactions in fraud of the Public Treasury*
- a global leading company in the food sector on the legal defence to challenge the rejection by the Spanish Tax Administration of the deduction in corporation tax of the financial expenses generated by the financing to acquire companies located abroad, on the grounds that the intervention of the Spanish subsidiary lacked business motivation and only sought tax savings*
- Non-monetary contributions from individuals to holding companies on the legal defence to challenge the rejection by the Tax Administration of the application of the special tax deferral regime in Corporate Income Tax and Personal Income Tax, on the grounds that the contribution was intended to obtain an abusive tax advantage*
- a Spanish multinational in the telecommunications sector on the legal defence to reject the settlement required by the Tax Administration in matters of Value Added Tax derived from its activity of buying and selling shares in companies in the group*
- a leading Spanish multinational in the retail sector on the legal defence to challenge the customs duty settlements required by the Tax Administration for not considering the successive sales regime in force until 2017 applicable*
*Experience prior to joining Herbert Smith Freehills Kramer
Background
He has a degree in Law and Economics and Business Administration by Universidad Pontificia de Comillas Madrid (ICADE E-3). He is a member of Madrid Bar Association. He is a State Attorney by competitive examination (Ministry of Justice and State Tax Administration Agency) and corresponding member of the Royal Academy of Jurisprudence and Legislation (Financial and Tax Law Section).
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