Javier Insenser Nieto
Economist, member of the Madrid Economists’ Association since 2005. He has been part of Mas y Calvet since 1996. He completed a Master's Degree in Taxation and Tax Advice from the Centro de Estudios Financieros (CEF).
He has extensive experience in taxation, both of individuals and legal entities, specializing in non-profit entities (IRPF, IS, IVA, etc.). He has also participated in the defense of clients in sanctioning procedures and tax inspection.
His expertise includes:
- a) Taxation of non-profit entities (Law 49/2002, Corporate Income Tax, VAT, Property Transfer Tax (ITP), and Legal Aid (AJD); local taxes) and the application of patronage incentives.
- b) Application of the adaptation of the General Tax Administration (PGC) to non-profit entities and the accounting of foundations and public benefit associations.
- c) Deductions for investments in film productions (EIA and financing contracts).
- d) Personal Income Tax.
- e) Wealth Tax and the Temporary Solidarity Tax on Large Fortunes.
- f) Taxation of business restructurings.
- g) Real estate transactions.
- h) Tax procedures and claims before the TEAR (Spanish Tax Agency) and TEAC (Spanish Association of Accountants).
