International tax advice for families and companies that operate across borders.
A boutique tax and legal advisory firm. We design holding structures, corporate reorganisations and changes of tax residence between Spain, Europe and the Caribbean.
Every structure starts from the applicable law and the facts of the case.
We take on a limited number of clients, and the managing partner works on every matter from the initial assessment through to implementation.
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DTTs · art. 9 LIRPF
art. 18 LISInternational tax planning
Tax residence, application of double tax treaties, dividend, interest and royalty flows, and related-party transactions across jurisdictions.
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arts. 107–108 LIS
Spanish holding companies (ETVE)
Setting up and running Spanish foreign-securities holding companies to channel international investment, with exemption on dividends and capital gains.
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arts. 76–89 LIS
Ch. VII, Title VIITax-neutral reorganisations
Mergers, demergers, contributions in kind and share-for-share exchanges. Redomiciliation of companies to and from Nevis and Barbados.
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Act 60-2019 (Puerto Rico)
Law 158-01 CONFOTUR (DR)Caribbean tax regimes
Tourism and investment incentives in the Dominican Republic and Puerto Rico, Caribbean holding structures, and advance pricing agreements for hotel distribution.
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IRPF · ISD · IP
Law 29/1987 · Law 19/1991Spanish regional taxation
Planning for income, inheritance, gift and wealth taxes, taking into account the differences between Spain's autonomous communities.
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art. 93 LIRPF
Relocation to Spain
A support programme for professionals and families moving to Spain, with particular experience of moves from the United Kingdom and the Netherlands.
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Law 6/2023 LMVSI
Financial markets law
Advice on securities transactions, investment vehicles and share transfers, including their tax treatment.
Two offices on either side of the Atlantic.
Moro Tax & Legal works from Madrid and, through its associated firm Ibero Caribe Legal, from Santo Domingo. The Spain–Dominican Republic corridor is our speciality.
Moro Tax & Legal
Madrid, SpainHead office. Spanish and international tax, holding structures, reorganisations and changes of residence.
Ibero Caribe Legal
Santo Domingo, Dominican RepublicAssociated firm. Dominican tax, CONFOTUR, companies and residence in the DR.
A four-stage process, with a written deliverable at each stage.
No structure is implemented without a prior assessment that quantifies the alternatives and the risks.
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01
Assessment
Analysis of residence, assets, income flows and exposure. A report with quantified alternatives.
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02
Full plan
Structure design, implementation timetable and documentation of substance and business purpose.
art. 89.2 LIS -
03
Implementation
Incorporation of companies, corporate transactions, filings with the tax authorities and coordination with notaries and registries.
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04
Ongoing support
A monthly retainer covering recurring compliance, an annual review of the structure and adjustments for changes in the law.
Javier Moro
Founder · November 2015Lawyer specialising in international tax, holding structures and cross-border reorganisations. He founded Moro Tax & Legal in 2015 and personally leads the firm's matters.
- EducationLaw degree, University of Salamanca
- PostgraduateMaster's in Taxation, ESADE
- SpecialisationFinancial markets, IEB
- Bar membershipICAM (Madrid Bar) · Member of AEDAF
- LanguagesSpanish, Galician, English and Portuguese
Tell us about your case.
Please tell us your country of residence and the type of transaction.