Name: Baker Tilly Spain
Address: Paseo de la Castellana 137, 4ª planta Madrid, 28026, Espana
Telephone: +34 91 365 05 42
Price range: $

Insights Transaction taxes Due Diligence

The tax authorities may require due diligence reports on sales.

A recent ruling by the Central Economic-Administrative Court admits that the tax authorities may require a due diligence report in the sale of company shares, although its non-binding nature keeps the debate open on taxpayer guarantees.

Isabel Robledillo Dec 1, 2025