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Garrigues

HERMOSILLA 3, 28003 MADRID, SPAIN

Tel:: Work +34 91 514 5200
Fax:: Fax +34 91 399 2408

Web:: www.garrigues.com

Zaragoza, Warsaw, Vitoria, Vigo, Valladolid, Valencia and 29 more

Luis Guerreiro

Tel:: Work +34 91 514 5200
Email:

Work Department

Corporate Tax.

Position

Corporate Tax Partner Tax law in the distribution and real estate industries, real estate investment and divestment processes, group restructuring, corporate mergers and acquisitions and tax inspections.

Career

Joined in the Firm in 1988. He has pursued his professional career in the field of tax advisory services.

Languages

Spanish and English.

Member

The Madrid Bar Association and The Madrid Association of Economists.

Education

Degree in Economics and Business Studies. Universidad Complutense de Madrid (UCM).(1988) Degree in Law Universidad Nacional de Educación a Distancia (UNED). (1989) Postgraduate Diploma in Public Finance (2004).

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Legal Developments by:
Garrigues

CHANGES IN THE REGIME GOVERNING RESTRICTIONS ON VOTING RIGHTS AT SPANISH LISTED COMPANIES

On June 17, 2010, following a rough and eventful passage through Parliament, the Lower House of the Spanish Parliament finally approved a transcendental amendment to the Spanish Corporations Law (to article 105.2) affecting only listed corporations: a prohibition on voting ceilings for a same shareholder (or companies in the same group), regardless of the number of shares they own.

- Garrigues

Legal Developments in Spain

Legal Developments and updates from the leading lawyers in each jurisdiction. To contribute, send an email request to

SPANISH LEGAL ASPECTS OF THE TRADING OF NON-PERFORMING LOANS

Spain has recently been referred to as one of the "hottest" European countries in terms of debt sales, specifically of non-performing loans. This should not come as a surprise in a scenario in which independent audits as of June 2012 revealed a EUR 62 billion capital shortfall in Spanish banks and in which the Spanish rate of non-performing loans stayed above eight per cent of all loans.

- PEREZ-LLORCA
Law 38/2011 of October 10 on the reform of Law 22/2003 of July 9 on bankruptcy law 38/2011

On October 11, the Official State Gazette published Law 38/2011 on the reform of Law 22/2003 of July 9 on Bankruptcy that entails a broad and ambitious procedure to modify bankruptcy legislation.

- Rivero & Gustafson Abogados
Newsletter by Sol Muntañola Abogados

OPINION - ON DATA IN THE CLOUDS OR DIGITAL PHOTOCOPIERS

- Sol Muntañola Abogados
Spanish Bankruptcy Act reform

Chapter IV, Title III of the Bankruptcy Act (hereinafter, the "BA") regulates the filing of actions against the activity of debtors declared bankrupt in order to return to the bankrupt estate certain assets which the legislator considers should never have been taken away.

- Adarve Corporación Jurídica
Contesting the candidates is only possible during the social elections procedure

The employer has the possibility to contest the candidate lists in the event that a candidate does not comply with the conditions for eligibility. The Supreme Court recently confirmed that this is only possible within the strict terms provided in the social elections procedure.

- Claeys & Engels, member of Ius Laboris
RIVERO & GUSTAFSON ABOGADOS September Newsletter

Commercial

- Rivero & Gustafson Abogados
COLLECTIVE BARGAINING AGREEMENT AND COLLECTIVE BARGAINING

Urgent Measures for the reform of collective bargaining.

- Rivero & Gustafson Abogados
Newsletter May 2011

Commercial …………………………. Strengthening Financial System Law on a Sustainable Economy

- Rivero & Gustafson Abogados
Newsletter January 2011

(1) Mercantile: Liberalizing actions in the tax and labor areas in order to encourage investment and create employment. (2) Litigation: Reform of the Penal Code (Organic Law 5/2010 of June 22). (3) Labor: Paternity Leave. Maintenance of employment and professional training. IPREM and SMI for 2011. Self Employed Workers. Pensions. Placement Agencies. (4) Tax: Changes: personal income tax, company tax, income tax for non residents, tax on patrimony transfers and documented legal acts, VAT.

- Rivero & Gustafson Abogados
The evidence of foreign law: The Spanish Supreme Court’s Judgment of 24 June 2010

We live in a globalized world where people, goods and money can move freely between national borders. It is perfectly possibly to buy a computer manufactured in Tokyo from a sales company established in Bangladesh, while sitting outdoors on a terrace in Rome. In this context, with transnational commerce and business relations constantly expanding, it is logical that international litigation is becoming increasingly commonplace.

- PEREZ-LLORCA