Alberto Campos

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alberto-campos

Alberto Campos

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Alberto Campos Francés has been a lawyer in the Tax Department at Devesa since 2026, specialising in Tax Law. He has experience providing comprehensive legal and tax advice to both companies and individuals.

  • International Master’s in Tax Advisory (MIAF), ISDE – Instituto Superior de Derecho y Economía.
  • University Master’s Degree in Legal Practice, University of Alicante.
  • Law Degree, University of Alicante.
  • Admitted to the Madrid Bar Association (Ilustre Colegio de Abogados de Madrid, ICAM).
  • Accounting Course for Tax Advisors, CEF – Centro de Estudios Financieros.
  • Monographic Course on Value Added Tax (VAT), CEF – Centro de Estudios Financieros.
  • Advanced Course on Value Added Tax (VAT), CEF – Centro de Estudios Financieros.

Tax, Blog
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 realised, the legislature has introduced […]
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