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Nctm Studio Legale

Work +39 02 72 55 11
Brussels, London, Milan, Rome, Shanghai
Nctm Studio Legale, Guido Martinelli, Milan, ITALY

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Guido Martinelli

Work +39 06 6784977
Nctm Studio Legale

Work Department



Equity Partner, based in Rome.  Guido Martinelli provides tax advice to both public and private companies, including multinational corporations, in connection with both day-to-day issues and extraordinary transactions.

He has special expertise in the tax implications of transactions in the finance, real estate, restructuring and renewables sector.

With particular reference to the renewables sector, he took part in technical discussion groups between trade associations (e.g. Confindustria and ANEV, to whom he is an advisor) and the Italian Revenue/Land Registry Office (Agenzia Entrate/Territorio).

With particular reference to the wind energy sector, he has been providing advice and due diligence services to leading business and financial groups – respectively, in connection with transactions involving plant development and/or acquisition and financing – such as, inter alia:  Greentech AS (plants in Sardinia, Sicily, Calabria); Fabbriche Energia Rinnovabili Alternative S.r.l. (plants in Tuscany, Liguria); Vestas Italia S.r.l. (Piansano plant); WPD Group (plants in Puglia, Campania). Again in relation to the wind energy sector, he provides tax advice, on both an on-going and a special needs basis, to some of the sector’s key groups (e.g. IVPC, ERG and Acciona), for whom he also acts as counsel in tax proceedings relating to specific wind energy-related issues (e.g. cadastral revenue, IMU, ground lease taxation, amortisation, Robin Hood Tax).

He is the author of numerous articles on tax matters for various trade journals. He has a deep experience also in the photovoltaic sector since he has worked with several professional associations in this area.


Nctm Studio Legale from January 2007

2002 Studio Agnesi – Serpieri e Associati (Partner since 2005)

2001-2002 Studio Legale e Tributario del Prof. Salvatore Pettinato


Italian, English.


He is a member of the Board of Auditors of numerous private companies, including multinational corporations, namely I.V.P.C. – Italian Vento Power Corporation S.r.l. (standing statutory auditor), Maluni S.r.l. (standing statutory auditor), Mercedes Benz Roma S.p.A. (standing statutory auditor), Mercedes Benz Italia S.p.A. (standing statutory auditor), Mercedes Benz Milano S.p.A. (standing statutory auditor), Fondazione Notariato Italiano (member of the Board of Auditors), Novares S.p.A. (Chairman of the Board of Auditors), ANDIL - Associazione Nazionale degli Industriali dei Laterizi (Chairman of the Board of Auditors, not remunerated).


Master in Tax Law, Scuola Superiore Ezio Vanoni.

Law in Economic & Business, Università degli Studi of Naples “Federico II”, 1998.



Within: Tax

Nctm Studio Legale works across a variety of practices, including tax litigation, tax advisory matters and the tax structuring of M&A and private equity deals. The practice acted for a German corporate group, which specialises in household appliances, in a complex transfer pricing case. Federico Trutalli heads the tax department, Piermauro Carabellese specialies in international tax, M&A tax structuring and tax litigation, and Guido Martinelli focuses on domestic tax predominantly involving corporate and commercial deals. Paolo Agnesi, Paolo Rampulla and Barbara Aloisi are also key practitioners.

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