José Ramón Vizcaíno

Partner

Madrid

José Ramón Vizcaíno is a highly regarded tax lawyer with extensive experience advising on complex domestic and cross-border transactions, tax audits, and high-stakes tax litigation. His practice focuses on real estate, private equity, infrastructure, and energy projects, where he regularly provides strategic tax structuring advice and represents clients in contentious proceedings before tax authorities and courts. He is recognised for combining deep technical expertise with a practical, commercially focused approach to addressing sophisticated tax challenges.

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Awards and Recognition

"José Ramón Vizcaino was excellent throughout the transaction - commercial, pragmatic and extremely responsiveness."

Chambers European Guide

"José Ramón is a highly intelligent, approachable person with an exceptional ability to explain complex tax issues in a simple manner. He is always available and the client never feels overwhelmed."

Chambers European Guide

"José Ramón knows the issues and the status of everything. He is technically outstanding and his ample experience gives him a special sensitivity for how to approach transactions and manage resources."

Chambers European Guide

Biography

Languages - Spanish and English
Jurisdiction - Spain

José Ramón has more than 25 years of experience, advising on domestic and international taxation, investment structures, NPL transactions, corporate reorganisations, tax insurance, private clients and M&A related litigation.

He has extensive experience forming private investment vehicles and funds, including joint ventures, profit sharing structures, SOCIMIs and other investment vehicles.

In real estate taxation, he advises sponsors, banks, lenders, developers and corporate investors across asset classes such as retail, offices, logistics, hospitality and alternative living projects. His NPL practice covers structuring, recovery phase tax matters, disputes and divestment strategies.

He also advises insurers on W&I policies and Spanish tax risks and teaches Tax Law at Universidad Autónoma de Madrid.

José Ramón was previously a partner at Pérez Llorca. Before that, he was a tax partner at an international firm and previously worked in the M&A Tax department of a Big Four firm. He holds a Law degree from Universidad Autónoma de Madrid and works in Spanish and English.

Experience

Investment funds

Assisting domestic and international funds with structuring, tax strategy and disputes, often involving specialised tax regimes.
Real estate sector

Advising on acquisitions, disposals, JVs, development projects, NPLs and leasing structures, with a focus on tax-efficient structuring and indirect taxation.
Energy and Infrastructure sector

Supporting renewable energy investments, including wind and solar projects, with comprehensive tax advice.

Private equity sector

Advising on investment structures, co-investments and exits in complex, multi-jurisdictional contexts.
Tax insurance sector

Frequently advising underwriters in the subscription of complex insurance policies.
Tax litigation

Advising on tax disputes, including a landmark matter involving the recognition of a multimillion tax credit under the Spanish REIT regime.
Private clients

Advising in administrative proceedings and appeals, often involving material financial exposure. His work includes successfully defending non-resident clients in relation to the recognition of tax incentives under the EU non-discrimination principle.
Tax rulings

Assisting and representing clients in filing tax rulings with the Directorate of Taxes. His work includes securing a landmark ruling on the tax treatment of retail funds in Spain.
Special tax regimes

Assisting foreign AIFs in obtaining recognition of the domestic tax regime available to eligible Spanish funds, enabling them to benefit from the reduced CIT rates granted to comparable domestic funds.
International taxation

Regularly advising international clients on key cross-border tax matters, including the existence of permanent establishment in Spain, withholding taxes, the tax treatment of capital gains and tax residence issues.

José Ramón Vizcaíno

Awards and Recognition

Biography

Experience

EXPERTISE

Mergers & Acquisitions

Real Estate Funds

Real Estate Investment

Private Wealth

Projects, Energy & Infrastructure

Contentious Tax