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Tax, legal and advisory services in Palma de Mallorca and Manacor.
Technical excellence, proximity and real solutions are our hallmarks. A boutique firm specialising in domestic and international taxation, with extensive experience advising non-residents, foreign investors and cross-border structures in the Balearic Islands.
The Firm
Lex·on is a boutique firm with offices in Palma de Mallorca and Manacor, staffed by professionals from leading international firms (Big4 and top-tier practices) with extensive experience in domestic and international taxation, tax proceedings, real estate, patrimonial planning and corporate law.
We deliver the technical standards of a major firm alongside the direct, hands-on involvement only a specialised boutique can offer. We advise domestic and international clients (non-residents, expatriates, foreign investors and multinational groups) who demand rigorous expertise in complex matters: real estate acquisitions in the Balearics, cross-border corporate restructurings, international inheritances or proceedings before the Spanish tax authorities.
No conflicts of interest. Our sole commitment is to the client's outcome.
Deep expertise in each area. We are not generalists; we are specialists who collaborate.
We translate regulatory complexity into clear, actionable guidance.
“Turning Law On means activating the law in the service of what truly matters: planning, protecting and deciding correctly.”
Practice Areas
Four integrated practice areas enabling comprehensive, coherent and seamless advisory across the most complex transactions.
Comprehensive advisory on direct and indirect taxation, transaction tax planning, proceedings before the tax authorities, inspections and appeals. Particular expertise in international taxation, multinational group planning, transfer pricing, IRNR and expatriate income tax.
Comprehensive legal and tax due diligence for acquisitions, investments and real estate developments. We structure purchases, disposals, leases and land transactions with full tax coverage — ITP, AJD, VAT, municipal capital gains and IRNR. Specialist advisory to international and non-resident investors in the Balearic Islands property market: acquisition structuring, tax optimisation and regulatory compliance in Spain.
Structuring and optimisation of personal and family wealth. Inheritances, gifts and succession agreements with full tax coverage. Wealth Tax, Inheritance and Gift Tax. Cross-border succession planning and family business with protocol and a comprehensive tax approach.
Incorporation and restructuring of companies, mergers, demergers, capital increases and M&A transactions with tax impact. Commercial contracts, shareholders' agreements and legal support in complex corporate transactions.
The Team
Professionals with proven track records at leading international firms, committed to technical rigour and excellence in advisory.
Partner · Tax & Law
Professional Experience
With over a decade of experience in taxation, Juan Pedro built his career primarily at Deloitte in Barcelona and Palma, where he reached Manager level and led the Tax Department for the Balearic Islands. His practice focuses on advisory to large corporations, international taxation and complex tax proceedings, combining technical rigour with a global strategic perspective.
He currently serves as Senior International Tax Advisor at Meliá Hotels International, contributing to the tax planning of international groups and the analysis of transnational corporate structures.
At Lexon, he contributes his expertise in tax and corporate law, reinforcing the firm's commitment to technical excellence.
Academic Background
Distinctions & Recognition
Areas of Expertise
Languages
Spanish (native) · Catalan (native) · Galician (native) · English (C2) · French (B2)
Partner · Lawyer and Economist · LinkedIn
Professional Experience
A lawyer and economist specialising in corporate taxation, business restructuring and estate law, with a solid track record advising companies and individuals on tax, legal and corporate matters.
After more than ten years at PwC Spain (PricewaterhouseCoopers) in the Barcelona office, Virginia gained extensive experience in tax planning for corporate groups, international taxation, the management of large family estates, private equity and complex tax proceedings, taking part in high-value transactions and working alongside multidisciplinary teams in technically demanding environments.
In February 2025 she joined Vicens Assessors, bringing her technical knowledge and strategic vision to companies and individuals, resident and non-resident, reinforcing the firm's commitment to excellence, technical rigour and personal proximity. Her approach combines legal and tax analysis with strategic planning, aimed at designing efficient structures that minimise the tax burden within the current legal framework.
Academic Background
Distinctions & Recognition
Areas of Expertise
Languages
Spanish (native) · Catalan (native) · English (C1) · German (B1)
Methodology
Every client and every matter is different. We do not apply templates. Our process ensures that technical analysis serves the real objectives of those who consult us.
We start by understanding the full picture: objectives, current structure, timescales and personal or business context. No shortcuts.
We review applicable legislation, administrative doctrine and case law. We identify risks, contingencies and opportunities before proposing any solution.
We present options with their real implications. Our position is always transparent, and the final decision always rests with the client.
We accompany implementation, manage documentation and remain available for any subsequent incident or regulatory change.
Blog · Insights
If a co-owner is non-resident, whoever receives the property must withhold 3% and pay it in using form 211. If not, the property remains charged with the debt.
Binding ruling V0623-25 sets out the complete framework: when stamp duty applies, when transfer tax applies and when a gift subject to inheritance tax arises.
The tax authorities examine a US LLC with a single resident member in ruling V0848-26: reporting obligations, valuation and the residence and CFC risks left unresolved.
Contact
Tell us about your situation. We analyse your case with rigour and give you a clear, direct and well-founded answer on how we can help.
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