Alberto Campos - Lawyers Alicante & Valencia

Curriculum Vitae

International Master’s in Tax Consultancy (MIAF), ISDE, Higher Institute of Law and Economics.
Master’s in Law, University of Alicante.
Bachelor’s Degree in Law, University of Alicante.
Member of the Madrid Bar Association (ICAM).
Accounting Course for Tax Advisers, CEF, Centre for Financial Studies.
Specialised Course on Value Added Tax, CEF, Centre for Financial Studies.
Advanced Course on Value Added Tax, CEF, Centre for Financial Studies.

Articles written by Alberto Campos

Tax, Blog

22 de July, 202628 de September, 2026 La tributación de las plusvalías latentes el «exit tax» en el IRPF y la puesta a valor razonable en el IS

Taxation of unrealised capital gains: exit tax under personal income tax and fair value measurement under corporation tax

One of the most significant, yet often overlooked, issues in tax law is the taxation of unrealised capital gains. Although the general principle under both Spanish Personal Income Tax (Impuesto sobre la Renta de las Personas Físicas – IRPF) and Spanish Corporation Tax (Impuesto sobre Sociedades – IS) is that gains are taxed only when […]