Firms To Watch: Tax

Under the leadership of Leonardo Neri Fernández, Montero Aramburu Abogados is particularly noted for its strong credentials in tax litigation, corporate tax law, and succession planning.

Firms in the Spotlight Tax

Faus Moliner

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Faus Moliner is a Barcelona-based boutique law firm, specialized in dealing with legal matters typical of the pharmaceutical industry and of other companies which operate in the life sciences sector.

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Tax in Spain

Ashurst LLP

Distinguished for representing some of the world’s leading companies, the tax team at Ashurst LLP is covers both the transactional and litigation sides of tax advice. Tax planning and transfer pricing are key areas of expertise for the team, which has particular expertise in advising private equity funds, real estate funds, and investment vehicles like SOCIMIs on M&A, financings and restructurings. The practice is led by the ‘technically strongJavier Hernández Galante, a key contact for international tax planning matters. Eduardo Gracia, who has a wide-ranging practice focusing on M&A, real estate, finance, and distressed debt transactions, is also proficient in tax disputes. An expert in real estate taxation issues, Ricardo García-Borregón is ‘accessible, brilliant, and knows his field in depth‘. Counsel Carmen Profitós, known for her work on the prevention and resolution of tax disputes, is another name to note.

Practice head(s):

Javier Hernández Galante

Other key lawyers:

Eduardo Gracia; Ricardo García-Borregón; Carmen Profitós



‘Ashurst is distinguished from most prestigious firms in Spain by having a highly coordinated and cohesive team, as well as an excellent command of English.’

‘Their best qualities are the thoroughness of their analyses, the practical approach they give to problems and their solutions, and the close relationship with the client.’

‘They make it easier for clients to understand very technical situations. They are very involved in the project and really go hand in hand with the client. They are incredibly coordinated between different disciplines which guarantees that nothing is lost along the way, duplicated, or contradicted.’ 

Key clients



Aviva Investors

Intermediate Capital Group plc (ICG)

Televisión de Castilla y La Mancha

Santander Asset Management, Santander Pensiones and Santander Private Banking

N-SUN ENERGY S.L. (Alantra Solar, Amundi, Reichmuth)

Alantra Private Equity

BNP Paribas

Société Générale

August Collection


Aquila Capital

Bain Capital

P3 Logistic Parks

La Française REM

Round Hill

Work highlights

  • Advised Cerberus on the sale of 100% of the share capital of Haya Real Estate S.A.U. to Intrum Holding Spain, S.A.U. and 100% of the outstanding shareholder loan interests to Intrum AB (listed on the Swedish Stock Exchange) by Haya Holdco 2 Plc.
  • Advising Televisión y Radio de Castilla La Mancha with regard to recent VAT audits of tax years 2017-2021 and representing the company in the various appeals in progress resulting from the challenge of VAT reassessments of years 2012-2020 before the tax administrative court, the National High Court and the Supreme Court.
  • Advising Aviva Investors on the establishment of a proposed €500m build-to-rent joint venture with Layetana.

Baker McKenzie

The ‘magnificent‘ team at Baker McKenzie is ‘the ideal partner for international companies‘ and covers a myriad of tax issues, including transactional tax, restructurings, wealth management, transfer pricing, indirect taxation and customs duties. The team is also adept at representing clients in complex tax disputes at the domestic and European levels. Rodrigo Ogea focuses on the structuring of investments and reorganisations, and leads the team alongside Bruno Domínguez, who is ‘capable of using his technical knowledge of the national and international reality to find the most appropriate and innovative response'. Other key team members include the ‘commercially savvyJaime Martínez-Iñiguez; Antonio Albarrán, lauded as ‘one of the best VAT specialists in Spain‘; and Maria Antonia Azpeitia, noted for her work in indirect tax matters. Ana Royuela left the firm in September 2023.

Practice head(s):

Rodrigo Ogea; Bruno Domínguez

Other key lawyers:

María Antonia Azpeitia; Jaime Martínez-Iñiguez; Rubén Lago; Javier Blázquez


‘From my point of view, the team has a high standard terms of the quality of advice they provide. I have collaborated with a multitude of lawyers from different areas of taxation, from Spain and other countries, and the level of B&M lawyers is always very high, which offers a lot of peace of mind. ’

‘Magnificent team perfectly synchronized, this gives clients a lot of confidence and we see the professional rigor in all the topics discussed. ’

‘My reference partner is Maria Antonia Azpeitia and I would highlight that her advice is very agile and practical, but always based on technical solidity. It’s not easy to find someone who helps you make decisions in complex situations instead of just listing risks. ’

Key clients

Abac Capital




Banco Santander


EPSA International

Firmum Capital

Healthcare Activos


JB Capital Markets

Johnson Controls

Minor Hotel Group Limited



Quarza Inversiones

Real Madrid

Sixth Street


Work highlights

  • Advised Quarza Inversiones on the tax implications of a co-investment in SK Pharma Logistics, and of the sale of Hispamoldes to SAPA Group.
  • Advised EPSA International on the tax structuring of a €360m mining contract in Ivory Coast, where EPSA is acting for the Stanmore Resources.
  • Advising Firmum Capital on the secondary sale of a 49% stake to Brookfield.


With a strong focus on corporate taxation, tax litigation, and wealth management matters, the group at Cuatrecasas maintains a robust position in the Spanish tax market. Its reputation is upheld by the stature of its client base, which includes some of the largest Spanish and multinational corporates. The group is also well positioned to advise on international tax structures, especially in Latin American jurisdictions, leveraging its connections with offices in Chile, Colombia, Mexico, and Peru. The practice is led by Alicia De Carlos, who focuses on corporate transactions, restructurings and wealth management. Other noteworthy individuals include tax litigation specialist Miró Ayats, as well as Carlos Ferrer, Andrés Sánchez, and Antonio Barba, who are all knowledgeable of corporate and financial taxation.

Practice head(s):

Alicia de Carlos

Other key lawyers:

Miró Ayats; Antonio Barba; Carlos Ferrer; Andrés Sánchez; Paz Irazusta; Alejandro Escoda

Key clients


Banco Santander






El Corte Ingles

Penguin Random House

Siemens Gamesa Renewable Energy

Work highlights

  • Advised over 50 investment funds resident in Germany before the Spanish Supreme Court and the Spanish Audiencia Nacional on a massive dividend withholding tax reclaim procedures in Spain.
  • Advised Catalana Occidente on the acquisition of Memora Servicios Funerarios from Ontario Teachers Pension Plan.
  • Advised Seat, Volkswagen and Audi on the joint venture agreement for the strategic project for economic recovery and transformation (PERTE) of Vehículo Eléctrico Conectado (VEC), named project “Future: Fast Forward.


The well-rounded tax practice at Garrigues enjoys a first-rate reputation for advising on an array of matters, including M&A deal structuring, corporate taxation, compensation and benefits, VAT, tax governance, and private client issues, among others. The team also handles transfer pricing and compliance matters, and represents clients in complex tax litigation cases. Clients, including companies from the real estate, finance, insurance, media, tourism and sports sectors, turn to the team for its 'deep understanding of the industry'. Eduardo Abad leads the practice and specialises in the taxation and regulation of financial entities and products, including insurance. Other noteworthy individuals include Ramón Tejada, who acts as the joint nationwide head of the firm’s ‘banks’ multidisciplinary group; Gonzalo Rincón De Pablo, who specialises in tax advice within the real estate sector; and Carmen Mata, who focuses her practice on banking, financial, insurance, and private equity tax issues.

Practice head(s):

Eduardo Abad

Other key lawyers:

Ricardo Gómez; Ramón Tejada; Rafael Calvo; Gonzalo Rincón de Pablo; Carlos Gómez; Carmen Mata


‘Garrigues has a very close vision of what our business is like and what is important and what is not. They have a team tailored to our needs that pivots quickly from one topic to another with the speed and pragmatism we need.’

‘One of the most notable and differentiating aspects of Garrigues as a firm is the very wide range of disciplines and areas of taxation that its specialists can cover. Likewise, I would point out the outreach capacity they have with the Tax Administration in all areas. ’

‘Garrigues has a team specialising in tax law that is one of the best in the market. They are highly qualified professionals who work very well as a team. The personalised attention from the partners is incomparable with other law firms or consulting firms. ’

‘They have been advising my company for more than 20 years and know it perfectly. They can provide incomparable historical knowledge. Let’s say they are “the guardians of our memory”.’

‘Garrigues provides great technical knowledge of the issues, with a depth of detail that is necessary in complicated matters. Garrigues’ Spanish team allows coordinated interaction with other jurisdictions in addition to filtering information to adapt it to the client’s needs. ’

‘They have technical knowledge and understand the needs of the client. ’

‘The team is very pragmatic and solution-oriented and has a deep understanding of the industry.’

‘Super efficient and optimised advice.’

Key clients

Banco Santander










Work highlights

  • Advising Orange on the business combination of Orange Spain and MasMovil telecom groups for €18.6bn.
  • Advising IVI RMA investors on the sale of IVI RMA Global, S.L. and reinvestment in Inception Midco 1 Sàrl for €3bn.


Working across several sectors, the team at Linklaters handles the full spectrum of tax matters; recently, it has been particularly active in advising on the tax aspects of M&A deals, restructurings and refinancing transactions for some of the largest Spanish corporates. The team is also equipped to represent clients in contentious proceedings and guide them through the tax intricacies of the capital markets and financial industries. The team is co-led by Javier García-Pita, who is proficient in both transactional matters and tax audit proceedings, and Alejandro Meca, a key contact for Spanish and international companies, private equity houses, and financial institutions, who is well versed in the tax structuring of foreign investments. Carlos Olmedo is another name to note in the tax team.

Practice head(s):

Javier García-Pita; Alejandro Meca

Other key lawyers:

Carlos Olmedo


‘What makes them special compared to other firms is that they understand the commercial objective and are direct in their response, recommending instead of just giving alternatives.’

‘Linklaters has without a doubt the number 1 tax practice in Spain. We trust them blindly and their ability to resolve our problems and needs is unparalleled.’

‘The availability and knowledge of tax partner Javier García-Pita is a plus of enormous value.’

Uría Menéndez

The tax practice at Uría Menéndezbrings innovative legal strategy and finds creative solutions to problems’ in an array of business transactions; this includes corporate reorganisations, equity and finance restructurings, capital markets deals, real estate transactions, and corporate investments. The team is also equipped to represent clients in contentious proceedings, including claims and appeals in relation to tax offences. Additionally, the practice caters to high-net-worth individuals, advising them on inbound and outbound matters, such as tax planning and investments in start-ups. The team is led by corporate tax law expert Víctor Viana, who often advises on the tax aspects of M&A, corporate restructuring, and real estate transactions. With strong expertise in both corporate and international tax, Miguel Cremades regularly takes the lead on customs procedures and tax litigation matters, the latter of which is a core area of activity for David López Pombo, a name to note for tax investigations and disputes. Violeta Pina has a wealth of experience in the taxation of financial transactions and capital markets instruments. The team was further strengthened in January 2023 by the appointment of former state tax inspector David Vilches as counsel.

Practice head(s):

Víctor Viana

Other key lawyers:

Miguel Cremades; David López; Violeta Pina; Darya Budova; David Vilches


‘Uría Menéndez lawyers are renowned for their exceptional legal expertise and unwavering commitment to delivering top-notch legal services. With a deep understanding of complex legal matters, an impressive track record of success, and a dedication to providing innovative solutions to their clients, the team consistently demonstrates a level of professionalism and competence that sets it apart in the legal industry. Their meticulous attention to detail, sharp analytical skills, and strong ethical values make them a trusted choice for clients seeking high-quality legal representation. Their ability to navigate the most challenging legal landscapes and deliver results of the utmost excellence underscores their reputation as leaders in the field.’

‘The UM tax team brings innovative legal strategy and finds creative solutions to problems. They add value with their advice. The teams are diverse, with differential backgrounds, experience and skills.’

‘The team builds trust and credibility, and is very skilled at communicating/ explaining legal concepts and options in each situation.’

‘Its professionals are incomparably excellent: technically of an extraordinary level, deep knowledge of the sector, tax practice and the administrative criteria and actions of the Tax Administration. They share values ​​with my company and avoid tax risks seeking maximum efficiency.’

‘The UM team is very close, highly qualified and professional.’

‘They always put themselves in my position and analyse problems with innovative approaches that give me another vision and enable better decisions. Always available, they have exceptional human and professional quality.’

‘Uría & Menéndez is the best law firm in Spain. Among many other things, I highlight their preparation, the combination of the legal knowledge with the business aspects, availability and treatment.’

‘Availability, professionalism, honesty with the fees and hours billed, there is always the will to find the best solution for the client, being aware of the risks that each recommendation entails.’

Key clients



Abu Dhabi Investment Authority

Coca-Cola EP

GS Funds (Ireland)



CCR (brasil)

Neinor homes


Banco Santander

Banco Sabadell

Lone Star



Goldman Sachs


BNP Paribas


Grupo Lasuto

Grupo Safra





Angelo Gordon

Tristan Capital Partners


Visma International

Magnum Capital



Grupo Lar

Work highlights

  • Advised Ferrovial on the reverse merger with FISE in order to achieve the migration of the parent company of the Ferrovial group into the Netherlands, with simultaneous listing of its shares in Amsterdam, on the Spanish stock exchanges and, at a later stage, on the NASDAQ.
  • Advised Goldman Sachs and Sixth Street on the sale of the holding companies of the group’s non-performing assets portfolio in Spain.
  • Advised Abu Dhabi Investment Authority on the first phase of the acquisition of a majority position in a corporate group owned by Meliá Hotels International, S.A.

A&O Shearman

With a ‘very good knowledge of the market’, the tax practice at A&O Shearman is a popular destination for financial institutions, corporate entities, and funds seeking advice on a wide spectrum of tax disputes and transactional tax matters. The latter includes capital market transactions, restructuring, tax-based structured finance and real estate investments. The team is also proficient in the setting up of investment funds, particularly in the real estate sector, often working on a cross-border basis, leveraging the firm’s international network. Ishtar Sancho is a key member of the team, who has particular expertise in the tax aspects of high-value capital markets and financing transactions. Former practice head Adolfo Zunzunegui left the firm in November 2023.

Other key lawyers:

Ishtar Sancho; Juan José Sánchez


‘Very good knowledge of the market, of the interlocutors and clients. Very good technical skills. Very efficient and proactive.’

‘The A&O Shearman Madrid team works collaboratively in a collegiate manner to ensure that timely quality service is provided, is commercial and practical. They are pro-active, provide insight and use their experience to ensure that as a client we have sufficient understanding of the relevant issues to determine the course of action, or to evaluate and endorse the recommended course of action, with an appropriate briefing which is tailored based on the consequences and processes involved.’

‘Ishtar Sancho supports me and advocates tirelessly for me, even when counterparties are being challenging and / or unreasonable, and is able to interpret and communicate again at the right level from a technical, practical and commercial perspective.’

Key clients

Intermediate Capital Group


Blackstone Real Estate Debt Strategies (BREDS)


Deutsche Bank

Signal Capital Partners

Santander Asset Management

PAI Partners


LaSalle Investment Management

Fomento de Construcciones y Contratas, S.A.

Igneo Infrastructure Partners

Saudi Aramco

Morgan Stanley


Work highlights

  • Advised Intermediate Capital Group on tax issues regarding the creation of a global giant CX and BPO, through the acquisition of Comdata by Konecta (Project Kronos).
  • Advised Intermediate Capital Group on tax issues regarding the sale of Garnica to The Carlyle Group.
  • Advised APG on the tax aspects of the creation of a joint venture with Renta Corporación for the creation of the Socimi Wellder.

Clifford Chance

The ‘highly decisive and pragmatic‘ tax team at Clifford Chance has ‘the broadest experience in all areas‘ standing out for its proficiency in transactional mandates, particularly in M&A, corporate restructuring, debt capital markets, and real estate investments. The team also handles litigation proceedings, including instructions from international clients on tax rulings applications before the Spanish Directorate General for Taxation. The practice is led by the ‘unbeatablePablo Serrano De Haro, who has ‘great knowledge of the sector and all tax issues‘ and serves as counsel of choice for international investors on the structuring of their investments in Spain and internationally. Recently promoted to senior counsel and counsel respectively, Roberto Grau ('a reference for tax issues within the financial/banking sector') and Fernando Escribano also play key roles in the team.

Practice head(s):

Pablo Serrano de Haro

Other key lawyers:

Roberto Grau; Fernando Escribano; Carlos Carrera


‘I would highlight creativity in finding solutions for clients. In particular, Pablo Serrano de Haro, Roberto Grau and Fernando Escribano stand out.’

‘Availability and technical rigour adapted to the needs of each client. I would highlight Roberto Grau as a reference for tax issues within the financial/banking sector.’

‘It is a team that always responds, and that has demonstrated its experience and knowledge on a significant issue for the company, providing great follow-up during these years and with a very satisfactory ending for the company.’

‘I think CC blends well with the client, forming a single team.’

‘Pablo Serrano de Haro is an excellent professional, with great knowledge of the sector and all tax issues. He generates great confidence in the client and has exceptional personal treatment. I would recommend him, without a doubt. ’

‘Clifford Chance’s tax team has the broadest experience in all areas. Specifically in Real Estate, the team’s knowledge of all tax regimes and specifically of the SOCIMI stands out when planning and managing structures. Highly decisive and pragmatic.’

‘Its client orientation, ability to adapt to changing situations and help the clients make decisions with clear solutions set the firm apart. Pablo Serrano de Haro leads a team that I would describe as unbeatable.’

Key clients

Värde Partner

Autonomy Capital


Kennedy Wilson

Allianz Real Estate

P3 Spain Logistics Parks SOCIMI

Hadley Investments SOCIMI

Banco Santander



Work highlights

  • Advised both European Investment Bank (EIB) and European Investment Fund (EIF) as main investors on a €1.2bn STS securitisation backed by auto loans originated by BBVA.
  • Advised Spanish residential property developer Via Célere on the Spanish legal and tax aspects of the agreement for the sale of 55% of its residential rental portfolio to US-based real estate company Greystar.
  • Advised Autonomy Capital on the potential restructuring and financing of one of its larger European investment platforms engaged in real estate investments as well as on its Spanish real estate portfolio and the creation of a Spanish platform.

Hogan Lovells International LLP

Praised for its ‘excellent tax knowledge and proactivity in regulatory changes’, Hogan Lovells International LLP routinely advises on tax issues related to the structuring of asset financing schemes, M&A, real estate investments, and insurance products. The team is also equipped to assist with tax planning matters, especially on an international scale, covering EU, US, and Latin American jurisdictions. Clients praise this expertise, noting that ‘the firm has a worldwide extension that allows it to solve any problem with implications in the most varied jurisdictions and global markets’. The team is led by Miguel Ángel Sánchez, a key contact for both corporate and private clients in tax planning matters and in the defence of their interests before the Spanish tax administration and courts. Javier Gazulla focuses on corporate tax planning and transactional tax matters; Juan Garicano has a strong track record of acting for private clients, as well as global and domestic corporations in their inbound and outbound investments; counsel Patricia Sánchez has particular expertise in the design, negotiation, and implementation of structures for the financing of vessels, films, and research and development projects; while Alejandro Moscoso del Prado concentrates on corporate group restructurings and cross-border transactions.

Practice head(s):

Miguel Ángel Sánchez

Other key lawyers:

Javier Gazulla; Juan Garicano; Patricia Sánchez; Alejandro Moscoso del Prado; Igor Montejo


‘It is a firm that is very adapted to current technology, with multidisciplinary teams that combine experience in all disciplines very well. They stand out for the friendly way they serve their clients; each client receives treatment adapted to their own needs. Their lawyers act with the utmost professionalism and professional secrecy. The firm has a worldwide extension that allows it to solve any problem with implications in the most varied jurisdictions and global markets.’

‘I would highlight partner Miguel Ángel Sánchez, who has a career prior to joining the firm crowned with the position of General Director of Taxes of the Spanish State. He is the most competent partner that I have met in the tax and financial field. I would also highlight Patricia Sánchez for her closeness and exquisite attention.’

‘Excellent tax knowledge and proactivity in regulatory changes, always being proactive with us.’

‘The Hogan Lovells Madrid team has the best knowledge of the shipbuilding market in our country, particularly in terms of project financing and fiscal financial structures.’

‘Based on solid technical knowledge, they care about understanding and knowing very well the particularities of their clients, which is why their advice is very complete. ’

‘Alejandro Moscoso del Prado provides solutions to the proposed situations with great solidity and reliability from a detailed and in-depth analysis. Ensures the implementation of the proposed solutions with detailed monitoring.’

‘It is a great multidisciplinary team, where its tax department stands out. It is a team dedicated to work and the client’s needs in an extraordinary way.’

‘Their excellent vocation for service and knowledge of Spanish regulations, they are involved in understanding how the client works and their transactions to provide top personalised advice.’

Latham & Watkins LLP

The tax practice at Latham & Watkins LLP advises across a range of transactional tax issues, including those arising from M&A transactions, capital markets offerings, structured finance, as well as banking and restructuring matters. The team is particularly well positioned to assist with international mandates, frequently collaborating with the firm’s offices in the US, London, and continental Europe. Jordi Domínguez - a key point of call for sponsors, financial institutions, and multinational corporates for cross-border tax issues - co-leads the team with Iván Rabanillo, who is triple-qualified in Spain, Brazil, and New York, and focuses on the structuring of high-end M&A, private equity and financing transactions. Associate Blanca Vázquez de Castro is also noted for her expertise in the real estate, telecoms, and financial services industries.

Practice head(s):

Jordi Domínguez; Iván Rabanillo

Other key lawyers:

Blanca Vázquez de Castro


‘Interlocution with the team is very simple and their response is immediate. The knowledge of tax practice is broad in nature, which allows them to relate various matters that could be connected.’

‘Personalised follow-up.’


The ‘powerful‘ tax team at Pérez-Llorca is a key point of call for Spanish and international investment funds, business groups, family-owned companies, and private individuals seeking advice on an array of tax issues, including those arising from audit procedures, M&A transactions, as well as disputes with tax authorities. Recently, the team has also been advising on matters stemming from the introduction of the corporate income tax law regime and on international taxation under the BEPS action plan. The department is led by Clara Jiménez, who has expertise in tax litigation, audits, and tax ruling negotiations before the tax authorities. Other key experts include Barcelona-based Norma Peña i Bagés, who advises on international taxation and contentious matters; José Ramón Vizcaíno, who handles a range of corporate taxation matters, often on a cross-border basis; José Azqueta, a key contact for private equity houses on transactional tax advice; and José Suárez, a seasoned tax practitioner who often handles tax proceedings. The team was bolstered in June 2023 by the addition of a strong team of tax specialists from GTA Villamagna Abogados: Felipe Alonso Fernández, a reference in the market; Javier Povo, who focuses on tax litigation, personal income tax and wealth management; and Antonio Ruiz, a contact for real estate taxation and transactional matters.

Practice head(s):

Clara Jiménez

Other key lawyers:

Felipe Alonso Fernández; Norma Peña i Bagés; Jesús Cudero; José Suárez; José Ramón Vizcaíno; José Azqueta; Antonio Ruiz; Viktoriya Petkova


‘The variety and versatility of the profiles, the activity of the technicians and the knowledge they have of the different areas set the firm apart.’

‘Incredible professionalism, and without a doubt the speed in their actions.’

‘Javier Povo stands out, whose experience and professionalism is impressive. Personalised treatment which gives importance to each case. Javier Povo is a benchmark of professionalism and human quality. ’

‘Knowledge of the sector; professional practice; total availability; commitment to the client.’

‘José Azqueta Nerecán: knowledge of the sector and experience. Viktoriya Petkova: commitment, speed and precision in the response.’

‘We regularly rely on José Ramón Vizcaíno for Spanish tax advice as he is commercial and technically very strong in his area of expertise. His vast experience affords him a greater depth of understanding of our requirements and he is able to advise us on complex matters in a time pressured scenario. Moreover, José Ramón always makes himself readily available for phone calls and email exchanges and, importantly, is easy to work with.’

‘Felipe Alonso’s team has the great skills that a tax professional should have: innovation, common sense and judgment to avoid problems for their clients.’

‘Clara Jiménez imposes very good character and skills.’

Key clients

Técnicas Reunidas









Pictet Alternative Investors

Work highlights

  • Advising Técnicas Reunidas on the appeals filed against the resolutions of the Economic-Administrative Court (TEAC) and on the annulment of the settlement agreements issued by the Inspectorate of the Spanish Tax Agency to Técnicas Reunidas for Corporate Income Tax (2008-2011), for which it was required to pay a debt of €142m.
  • Provided tax advice to Davidson Kempner on the repossession following bankruptcy proceedings and subsequent transfer to another investor of two hospitality assets located in Spain.
  • Advised E.ON on tax structuring for its new solar energy initiative in Spain.

CMS Albiñana y Suárez de Lezo

CMS Albiñana y Suárez de Lezo has a ‘magnificent‘ team that advises on a range of transactional tax issues across various sectors, including banking and finance, private equity, real estate, energy, and telecoms. It is also regarded for its strong capabilities in complex negotiations with tax authorities, audits, and litigation proceedings. The team is led by Diego de Miguel, who has ‘deep technical and business knowledge that allows him to provide constructive and feasible solutions‘. Recently promoted partner Ricardo Héctor  is another standout individual who often advises private equity funds and multinational corporates on tax structuring issues.

Practice head(s):

Diego de Miguel

Other key lawyers:

Ricardo Héctor


‘Exceptional work with great involvement and extensive knowledge of the sector.’

‘Technical competence, immediate availability and close treatment.’

‘Diego de Miguel is the team’s reference. Deep technical and business knowledge that allows him to provide constructive and feasible solutions. Great ability to organise his team by delegating asks and focusing his efforts on the truly relevant aspects. Ricardo Héctor is a very important asset to the team and takes on an increasingly important role.’

Key clients

Maquarie Capital

Rothschild Bank

Idemia Group


Solar 360

BlueGem Capital Partners

Siemens Energy





Aquila Capital

DLA Piper

The tax team at DLA Piper is ‘of a solidity and cohesion that is difficult to find‘ and provides tax advice across a range of key issues, often in collaboration with the firm’s corporate, M&A, private equity, real estate, and finance groups. It is also a popular choice for multinational companies seeking advice on cross-border transactions under transfer pricing rules, with César Salagaray being a key contact in this regard. Carlos Rodríguez leads the team and is an expert in international tax planning matters, both for foreign investments in Spain and Spanish investments abroad. Other standouts include Miguel Baz, who has particular expertise in the real estate sector where he advises on the structuring, due diligence, and tax modelling of transactions, and Guillermo Bailach, who handles M&A-related tax matters.

Practice head(s):

Carlos Rodríguez

Other key lawyers:

Miguel Baz; César Salagaray; Guillermo Bailach


‘The DLA Piper Spain tax team is of a solidity and cohesion that is difficult to find. Each member complements the others because each one brings great value in the work to the client. They have extensive experience in the industrial sector. Likewise, they are a key piece in any restructuring process that the company contemplates since their extensive experience in M&A makes them aware of all the aspects that must be covered in any purchase or divestment.’

‘Carlos Rodríguez, with whom I have collaborated in the past on other initiatives, is a lawyer who understands the practical needs that arise in a multinational. I highlight his proactivity, practical approach and transparency when managing matters.’

‘I have regularly worked with Miguel Baz, Carlos Rodríguez and César Salagaray, who I consider to have outstanding technical knowledge. Guillermo Bailach has also demonstrated brilliant capabilities.’

‘The partners Carlos Rodríguez and Miguel Baz have extensive experience in key aspects for the company, especially IAE, M&A and VAT, which is very important for the supply chain, since the industry makes us have to constantly adapt due to changes in the price of energy or raw materials. Their dedication to knowing the company’s business makes them special and essential when making any important decision. Guillermo Bailach is also a great element in the team with his knowledge of Pilar II, which for a multinational group like this is essential. ’

‘The team is excellent, on a technical and human level. Always excited about our projects and providing solutions. It is a pleasure to work with them.’

‘As a native English speaker it’s important that the final written outcome is of a good quality in English even though it may not be the first language for the Spanish practice. I’ve had no issues with this aspect when using DLA.’

‘Miguel Baz always makes himself available when needed and is very responsive.’

Key clients










HIG European Capital Partners

Kyowa Kirin


Grupo Antolin

Grupo Lantero

Grupo Prisa



Five Guys

Work highlights

  • Advised Generali Real Estate on the acquisition of an office building in Portal de l’Àngel, 40, Barcelona.
  • Advised the Dutch fund Redevco on the acquisition of six hotel assets in Spain and Portugal.
  • Advised over 20 investors and lenders on the redevelopment financing of the Spotify Camp Nou stadium, home of the Fútbol Club Barcelona (FCB).


DWF-RCD has a sizeable tax practice that advises on tax planning, private wealth management, corporate taxation, and is also adept at helping clients navigate tax proceedings before Spanish tax authorities. The group serves clients from a range of industries that include manufacturing, technology, banking, finance, and energy. The department is jointly led by José María Duran, who focuses on corporate and business taxation; Jorge Sarró, who specialises in tax procedures and corporate tax compliance; and white-collar crime expert Diego Artacho.

Practice head(s):

Jorge Sarró; José María Durán; Diego Artacho

Other key lawyers:

Alejandro Capdevila; Inaki Silva; Fernando Javier Trivino; Lucas Espada; Manel Pérez

Gómez-Acebo & Pombo

The tax team at Gómez-Acebo & Pombo is praised for its orientation to ‘seek practical solutions in complex matters that guarantee obtaining the desired results‘ across a range of tax issues, including M&A, financing, and refinancing-related matters. It counts IBEX-35 and multinational corporates, investment funds, financial institutions, and private individuals among its clients. Enrique Ortega leads the team and has particular knowledge of Spanish corporate tax, handling both non-contentious and litigation matters. Javier Vinuesa, who specialises in corporate taxation, tax controversies, and wealth planning, is also of note, while Eduardo Martínez-Matosas has expertise in tax structuring and cross-border M&A and reorganisations. Mariana Díaz-Moro is also noted for transactional tax mandates; clients note that she is always ‘one step ahead in the advice she provides’.

Practice head(s):

Enrique Ortega

Other key lawyers:

Eduardo Martínez-Matosas; Javier Vinuesa; Mariana Díaz-Moro; Diego Martín-Abril


‘Absolute availability to close transactions.’

‘Knowledge of the norms, jurisprudence and their application to the specific case to reach agreements with the counterparty.’

‘Our relationship with Javier Vinuesa goes back many years. His experience, knowledge, proximity and accessibility have always been excellent, which has encouraged us to continue relying on him and his team for many of the issues that arise. ’

‘Our experience with GA_P is always very positive. They stand out for their availability and technical quality. Furthermore, as a client, they always put the best professionals at your disposal, with adequate experience and seniority.’

‘GA_P lawyers stand out for their technical quality and are differentiated from their competitors by their proximity and knowledge of the client. I highlight Enrique Ortega and Mariana Díaz-Moro for always being available proposing appropriate solutions to the problems posed.’

‘Very expert team from a technical point of view, with excellent client service and dedication. Oriented to seek practical solutions in complex matters that guarantee obtaining the desired results. Great involvement of the partner Mariana Díaz-Moro in the issues, combining the participation of other team members in a balanced way. Transparency in billing.’

‘Mariana Díaz-Moro has extensive knowledge of the Spanish environment and regulations and the interaction with other jurisdictions. She is proactive in the search for innovative solutions that add value to transactions, getting personally involved in their implementation. She has a great capacity to promote and follow up on issues, achieving the desired results. ’

‘I have worked on tax issues with Mariana Díaz Moro. I highlight the technical quality of Mariana’s work, her commitment, dedication and her ability to provide appropriate answers to complex issues.’

Key clients


Alsa (National Express)

Banco Santander








Work highlights

  • Advised Caser on the sale of 81% of Sa Nostra to CaixaBank.
  • Advising Banco Santander on the refund under the urban land appreciation tax levied by all Spanish municipalities.
  • Advised Abanca Corporación Bancaria on tax structures to take advantage of the Spanish tax credits for research & development, including the setting up of a joint venture with a third party.


The ‘very agile‘ tax practice at RocaJunyent advises on an array of matters, including M&A and corporate restructurings, wealth management, inheritance issues, international tax planning, transfer pricing, and white-collar crime. Its client base includes multinational corporations and family businesses operating in a range of sectors, including healthcare, food and beverage, insurance, energy, automotive, and financial services, among others. Madrid-based Raúl Salas focuses on the tax planning of M&A deals and real estate investments; he oversees the team alongside Blanca Usón in Barcelona, who is an expert in corporate tax and wealth management matters. Joan de Figarolas is also of note.

Practice head(s):

Raúl Salas; Blanca Usón

Other key lawyers:

Joan de Figarolas; Pilar Vacas; Elena Ferrer-Sama


‘Raúl Salas offers us direct, close and professional treatment that can be extended to his team.’

‘I believe that what makes working with this team of professionals very different is that they have extensive experience (having worked in some of the Big Four and the largest international law firms in the world). This allows them to face highly complex tax issues, both international and national, with the security of professionals who have faced similar issues on other occasions, transmitting confidence that our matters are in the best hands.’ 

‘They make the client’s tax problems their own and you can see how you have their total dedication, availability and involvement.’

‘They stand out for the perfect combination of technical excellence, experience and dedication. When you work with other advisers you have the feeling that you have collaborators who are there to help you. When you work with Raúl Salas and his team you have the feeling that they are part of your team and that they are integrated as another part of the company. They accompany you as part of the organisation. I would highlight Elena Ferrer-Samas.’

‘The ROCA TEAM is very agile, quick to respond and always providing the necessary tax advice at the highest level, analysing all possibilities and showing all risks.’

Key clients

Palex Medical

Laboratorios Menarini

Zurich Insurance

Lactalis Nestlé

Borges Group

Ravago Group

Webhelp Group

Fiatc Seguros

Real Automobil Club Catalunya

Intersport CCS, S.A.

Renta 4 Banco, S.A.

Aljomaih Energy & Water Company

CPP Proteccion y Servicios de Asistencia S.A.

EIT Food CLC South S.L.

Prada S.P.A.

Work highlights

  • Advised Aljomaih Energy & Water Company the on tax aspects of various international infrastructure projects.
  • Advised Renta 4 Banco, S.A. on the international investment management structure that contributes to guaranteeing the welfare state of the country.
  • Advised EIT Food CLC South S.L. regarding the application of European tax regulations in Spain.

Addleshaw Goddard

The tax team at Addleshaw Goddard is singled out for its expertise in tax structuring for both domestic and international private equity funds and its executives. Working alongside the firm’s M&A practice, the group is well positioned to handle the tax implications of corporate transactions in the energy, infrastructure, real estate, sports, financial and retail sectors. Contentious tax matters, including administrative, judicial and arbitration proceedings, also feature on the firm’s diverse workload. The ‘excellentAlberto Ruano, an expert in domestic, international and financial tax law, and Pablo Tejerizo, who regularly handles M&A and private equity deals, lead the Madrid-based team. Covadonga Peréz and Fernando Jiménez stand out at the associate level.

Practice head(s):

Alberto Ruano; Pablo Tejerizo

Other key lawyers:

Fernando Jiménez; Covadonga Peréz


‘They form a good, organised and well structured tax team.’

‘Alberto Ruano is an excellent professional, deeply knowledgeable about the sector, the regulations and the most current interpretations and trends of the tax agency in the practice of venture capital.’

‘Knowledge of specialties applicable to the sector. Great technical knowledge.’

Key clients

EDP Energías de Portugal

EDP Renováveis



GED Capital

Axis Participaciones Empresariales

Asterion Industrial Partners


Portobello Capital

Valencia Club de Fútbol

Inmomutua Madrileña


Omega Capital


Seaya Ventures

Grupo Herce

Qualitas Equity Partners

Qualitas Energy

Arcano Group

Capital Dynamics

Abac Capital

Active Ventures Partners

China Three Gorges Renewables

All Iron

DRB Group

EDP Ventures

Embarcadero Private Equity

Global Social Impact

Henko Partners

Impact Bridge Asset Management

Iris Ventures

Espiga Capital

Mago Equity Partners



Kanoar Ventures

JB Capital Markets

Magnum Industrial Partners

Miura Partners

Modelo Continente Hipermercados

Moira Capital

Nazca Capital

Nexxus Iberia

Novo Banco

Solventis SGIIC, S.A.

Swanlaab Venture

White Summit

Orienta Capital

Red Eléctrica de España

Numa Silla

Forauman SL

Alantra Solar

Sierra Spain Shopping Centers Services, S.A.

Landon / Goodgrower S.A.

Gannet Partners, SGEIC, S.A.

Adara Advisors

Azora Capital

Escribano Mechanical and Engineering SL


Arbor Knot


Work highlights

  • Advises Valencia Club de Fútbol on all its tax matters, including employment-related tax and incentives, tax structuring of the football players’ contracts, tax analysis of contracts with sponsors, agents, official suppliers, etc.
  • Advised several top private equity firms, including Q-Energy, Seaya Ventures, GED Capital, Qualitas Equity Funds, and Teset Capital, on the tax structuring of their funds.
  • Advised Alantra Solar on the tax structuring and tax implementation of its €1.7bn investment platform N-Sun Energy.


Commended for offering ‘imaginative, agile and fast solutions‘ to an array of domestic and international companies, Andersen regularly advises on both contentious and non-contentious tax matters, including tax litigation, wealth management, international tax planning and corporate transactions. The team is jointly led by Valencia-based duo: Vicente Sanz and Borja de Gabriel, the latter of whom acts for both corporate and private clients and is especially recommended for tax planning matters. María Olleros regularly advises on the tax implications and risks of M&A deals and investments.

Practice head(s):

Borja de Gabriel; Vicente Sanz

Other key lawyers:

María Olleros; Yago Martos


‘Andersen offers us imaginative, agile and fast solutions to our problems.’

‘Ability to transmit complex topics in a simple way to interlocutors who are sometimes not familiar with fiscal and commercial languages.’

‘The team is very agile and multidisciplinary, so the resolutions cover the entire practice and not just one aspect.’

‘The strengths of the Andersen people with whom we deal are their extensive knowledge of the sector and the subject matter, their high flexibility when responding to our queries, and their proximity in dealing with us.’

‘Borja de Gabriel is capable of providing proactive solutions and possible tax optimisation improvements.’

‘I would highlight their proactivity and involvement in the resolution and optimisation of our company’s processes.’

‘Technically very trained in the subject that applies to us. The immediacy and rigour of their answers are noteworthy.’

Key clients

37 America’s Cup

Vicente Gallent

T3N Sport & Investment

Grupo Azvi

Grupo Alimentario Citrus


Red Eléctrica de España


Work highlights

  • Advised on 37th edition of the AMERICA’S CUP to be held in Barcelona in 2024, as the exclusive legal services provider of the event.
  • Advised Edicions Bromera on the sale of 60% of its business to Grupo Planeta.
  • Advised T3N Sport & Investments on the development of sports and educational complexes in Spain and abroad, which will start with the launch of the ESC LaLiga & NBA Madrid Village project.


Described by clients as ‘true experts in tax and fiscal advice‘, Garrido‘s Madrid-based practice is able to offer legal support to major companies, family-owned businesses and high-net-worth individuals in the entire spectrum of tax matters, including contentious and non-contentious issues. ‘Tremendously solid‘ c0-head Franscisco Conde is the team’s key contact for tax optimisation matters and corporate restructurings. He oversees the department with Enrique Benavente, a name to note for international taxation issues, and Raúl de Francisco, who specialises in tax litigation.

Practice head(s):

Francisco Conde; Enrique Benavente; Raúl De Francisco

Other key lawyers:

Carlos Neira; Roberto de Francisco; Belén Latas


‘Garrido’s professionals have extra experience as they have worked for the Administration and know perfectly how it works.’

‘Francisco Conde is a problem-solver and a facilitator.’

‘We are a family business, and the Garrido team knows all our needs both at the corporate and personal level, which allows them to anticipate and plan our needs in time.’

‘What defines them is a total mastery of their clients’ day-to-day issues, a very broad general knowledge and, above all, an unbeatable mastery of tax procedures, both in inspection and in litigation.’

‘Raúl de Francisco has a very extensive knowledge of the field of tax procedures, and a mastery that is very difficult to find in the market of those more obscure issues, such as customs or special taxes, for which he is a reference.’

‘Francisco Conde is tremendously solid in procedure, imaginative, and talented – he stands out for his memory and technical knowledge, but also and above all for his interpersonal skills.’

‘They get involved in the issues and have initiative; they strive to understand how the company works.’

‘For me, the added advantage of working with Garrido is that they are true experts in tax and fiscal advice, with a highly specialised team within the specialty of tax law.’

Key clients

Securitas Seguridad Holding, S.L.

Globalia Corporacion Empresarial, S.A.

Medina Group

Cosmen Family

Asc Fitness Outsorcing, S.L. And Imacar, S.L.

Cuñado Group

Distribuidora Electrodomesticos Nacional, S.A.

Alcodis Bebidas Y Licores, S.L.

Club Atlético De Madrid, S.A.D.

Armando Luis Betancor Álamo

Work highlights

  • Advised Securitas Seguridad Holding on a litigation case against the tax authorities on the validity of the reasons justifying corporate restructuring operations.
  • Advised Globalia on the sale (IAG) of a 20% stake in the Air Europa airline to International Airlines Group through a transaction in the form of an unsecured loan convertible into shares.
  • Advised Medina Group on the optimisation of its financial resources through the creation of its own self-managed venture capital company to control its investment decisions while taking tax advantage of this kind of company.

Araoz & Rueda

Noted for its extensive experience in the tax planning of transactions, the tax practice at Araoz & Rueda also offers clients assistance with international taxation, restructurings, proceedings initiated by domestic tax authorities, and tax inspections. The team is often called upon by Spanish and foreign companies, family-owned enterprises and private clients, and particularly stands out for its proficiency in the structuring of private equity and real estate investment funds. The ‘reliableJavier Prieto heads up the practice, which also features Andrés Máiz and Elly Wang.

Practice head(s):

Javier Prieto

Other key lawyers:

Andrés Máiz; Elly Wang


‘Javier Prieto is eager to help, reliable, and easy to work with.’

‘Araoz & Rueda is our key partner for Spanish tax issues. Their main strengths are responsiveness and efficiency.’

‘They offer meticulous analysis of the topics.’

‘This is a tremendously prepared team, capable of capturing the client’s needs in an agile way and also providing the solution quickly.’

‘We have worked with the firm on international tax projects involving investments in Spain. We found the firm to be responsive and reasonably priced.’

‘What I really like about this firm is how coordinated it is in all areas of law.’

‘The team members are distinguished by their personal treatment, accessibility and great control of all issues.’

‘I would say the personalised service and breadth of contacts makes this practice unique.’

Key clients



Stemar Capital Partners

West Pharmaceutical Services and

Xelios Biometrics

International Asset Management

Exclusivas JJL

The LYCRA Company

HB Aesthetics

Work highlights

  • Assisted Stemar Capital Partners with the different tax alternatives proposed for the acquisition of Mistral Fertility Clinics, S.L.
  • Advised Exclusivas JJL on the restructuring of the companies owned by the Vázquez family.
  • Acted as sole Spanish tax advisers to International Asset Management regarding the VAT implications of its financial advisory services.

CCS Abogados

Covering both non-contentious and contentious tax matters, CCS Abogados is able to offer assistance with tax disputes, criminal proceedings, indirect taxation issues, transfer pricing, and the tax aspects of corporate transactions. Practice head Miguel Caamaño Anido is commended for his ‘truly exceptional knowledge‘; he is well versed in both tax planning and contentious proceedings.

Practice head(s):

Miguel Caamaño Anido

Other key lawyers:

Carmen Gómez Docampo; Gonzalo Cuervo


‘Miguel Caamaño Anido’s knowledge is truly exceptional. His problem-solving and advisory capacity means that you can trust him from the beginning, always advising you in the best way for the company.’

‘They work with great professionalism and are extremely agile and responsible in their work.’

‘Great experience and knowledge. Lawyers and consultants are also always available and respond with great reactivity.’


The 'strong, solid' tax department at Dentons is complimented by clients for its ‘technical quality‘ and 'close treatment' of clients. Singled out for its strong credentials in transactional tax, the team is often instructed to advise on the structuring of M&A, real estate and financing deals. A key port of call for insurance companies, the group is retained by an array of corporate clients and high-net-worth individuals. Practice head María Cortizas is noted for her ‘keen knowledge of the Spanish tax legal landscape‘ and is highly experienced in the tax structuring of M&A transactions; she often provides advice on the tax aspects of capital markets deals and debt restructurings. Diego Carrera, another core member of the practice, is a name to note for tax audits and personal and corporate income tax.

Practice head(s):

María Cortizas

Other key lawyers:

Diego Carrera


‘The technical quality of the team is extraordinary, as is their empathy, close treatment with clients and total availability.’

‘They understand our approach, which means they can anticipate when to seek the greatest tax efficiency consistent with the lowest possible risk.’

‘They are tremendously practical and save time that I don’t have when analysing alternatives and approaches. For me they are the ideal companions in a business.’

‘Dentons lawyers are very hard-working and sophisticated in the way they work. I would like to highlight María Cortizas.’

‘Maria Cortizas has keen knowledge of the Spanish tax legal landscape, applied in terms that are practical for business and accessible to outsiders.’

‘The Dentons team is a strong, solid group that complements each other very well, so they have a unified approach that gives clients confidence.’

Key clients


Lighthouse Netherlands B.V.

Grupo Probelte

Adepa Global Services

Work highlights

  • Assisted Ambridge regarding W&I insurance for both investors in respect of a newly created 50:50 joint venture between Orange and MasMóvil in Spain.
  • Assisted Lighthouse Netherlands with the tax aspects of the share deal acquisition of a Spanish company which was the owner of one of a shopping centre in Andalucía.
  • Assisted Agronova Biotech, S.L with the acquisition of a 70% stake in two Spanish companies, Proineco Export S.L and Prointegrada Culivos Asesores, S.L, and the Mexican entity of Proineco Mexico, S.A.

Herbert Smith Freehills LLP

With strong levels of expertise in tax issues relating to corporate matters, the tax practice at Herbert Smith Freehills LLP is well placed to assist with domestic and international tax planning, and the tax aspects of M&A deals and corporate restructurings. Counsel Marta Esteban leads the practice and offers an array of clients, including major names from the private equity, real estate and financial services sectors, particular expertise in the tax structuring of investments and financial transactions. Nicolás Martín is another key name within the practice, with significant experience in corporate deals, private equity and restructurings.

Practice head(s):

Marta Esteban

Other key lawyers:

Nicolás Martín


‘Good involvement in addressing and solving clients’ needs.’

‘Knowledge and experience of all aspects related to the project in which we have collaborated, including professionals with significant experience who have provided added value.’

Key clients

Magnum Industrial Partners

Southwind Group Limited

Perial Asset Management

Abac Capital

Único Hotels

Península Capital

Clarion Partners

Iluka Resources Limited

Work highlights

  • Advised Southwind Group Limited on the recapitalisation of Joye Media (Mediapro Group) and the restructuring of its debt, as well as on the incentive package of the management team and the implementation of a new shareholders’ agreement reflecting the changes in the share capital of the Mediapro Group.
  • Advised Perial Asset Management on the acquisition of the hotel “Dolce Sitges”, located in Barcelona (Spain), and its subsequent lease to Hotusa Group.
  • Advised Abac Capital on the acquisition, through an investment vehicle, of a majority stake in BTSA Biotecnologías Aplicadas and its US subsidiary.

Toda & Nel-lo

Jointly led by contentious tax specialist Ignacio Goytisolo and succession planning expert Lourdes Pérez-Luque, Toda & Nel-lo‘s tax department is adept at assisting major companies and family-owned businesses with international tax matters, the tax aspects of corporate transactions, tax disputes and day-to-day tax issues. Other key contacts within the team include: Francisco Chamorro, who focuses on corporate tax; Mireia de Pol, who handles contentious matters; Lorena Puig De Travy, who takes the lead on succession planning mandates; and Albert Mestres, a name to note for international taxation and transactional tax.

Practice head(s):

Ignacio Goytisolo; Lourdes Pérez-Luque

Other key lawyers:

Lorena Puig de Travy; Francisco Chamorro; Albert Mestres; Mireia de Pol


‘Albert Mestres is competent, available, and friendly.’

‘Exceptional team, very well prepared. They know the client’s needs perfectly and adapt to their requirements.’

‘They are proactive and present proposals in the face of difficulties.’

Key clients



Conren Tramway

Mas Bellsollà


Ariston Thermo

37th America’s Cup



AGM Abogados

Commended for its ‘very professional advisory service‘, AGM Abogados fields a specialised tax team based between Barcelona and Madrid, which is skilled at handling tax planning, the structuring of corporate transactions, tax inspections and litigation. The practice jointly led by the ‘outstandingJordi Rovira, who maintains a broad focus covering international tax, transfer pricing and corporate taxation, Leonardo Cárdenas, who brings additional expertise in succession planning, and Ignacio Ruiz, who handles both transactional matters and proceedings before the tax authorities and the courts of justice.

Practice head(s):

Jordi Rovira; Leonardo Cárdenas; Ignacio Ruiz


‘They offer a very professional advisory service, almost immediate and close, with a high quality-price ratio.’

‘Jordi Rovira knew how to advise us and perfectly manage our tax problems at all times.’

‘We are very grateful to Jordi Rovira for his agility, efficiency and cordiality at all times. He is an excellent professional!’

Key clients

Devir Group

Inbound España

Anjana Investments

Inversiones Ermengol 2026, S.L.

FIATC Mutua de Seguros y Reaseguros

Industrial Vil·lassarenca

Urmet Domus International

Grupo Disbesa

Interpur Chemicals

Cases & Lacambra Abogados SLP

Under the leadership of tax planning specialist Ernesto Lacambra, Cases&Lacambra‘s tax practice has a strong track record in appeals against the Spanish tax authority, and frequently advises family offices and high-net-worth individuals on wealth management. Other areas of expertise for the department include real estate-related tax issues and international tax matters. A key contact for family-owned groups, domestic and international companies, as well as private equity and investment funds, David Navarro is another name to note in the tax department, which also features Jorge Del Castillo, who focuses on transactional tax matters, and Alberto Gil, a reference for both corporate and private clients seeking advice on tax planning and contentious proceedings.

Practice head(s):

Ernesto Lacambra

Other key lawyers:

David Navarro; Jorge Del Castillo; Alberto Gil


‘Its transactional team is made up of good players in the legal market.’

‘A great firm with top-level professionals.’

‘Jorge del Castillo is a great tax expert, very proactive and with years of experience in the transactional sector.’

‘It is a very complete team that covers all the needs of the area that an estate may require from a tax and fiscal point of view.’

‘Its diverse practices maintain a high level of experience, sophistication and professionalism.’

‘All the partners I work with know my companies perfectly, always giving me the best solution to my matters with maximum professionalism and speed.’

‘They have a personalised treatment with good follow-up of the issues, and they give me confidence.’

‘Always present creative and very effective solutions to my issues, seeking the best long-term strategy.’

Key clients

Ernesto Ventos, S.A.

Lear European Holding, S.L.


Axon Partners Group, S.A.

Carglass, S.L.

Papa John’s Spain

Eden Springs España, S.A.

Columna Capital LLP.

Swarovski Iberica, S.L.

Zetland Capital Partners LLP

Work highlights

  • Advises PJ PIZZERÍAS, S.L. on all its day-to-day tax matters.
  • Advised Swarovski Iberica, S.A. on all the tax-related matters of its Spanish subsidiary, as well as in specific projects such as the implementation of transfer pricing policies.
  • Advised Axon Partners Group, S.A. on two different venture capital transactions that resulted in Axon acquiring a substantial interest in the Spanish entities Dogfy Diet and Metricool.

Marimón Abogados

Jointly led by Gonzalo González and the ‘excellentSantiago Díez, the tax department at Marimón Abogados offers ‘extensive experience‘ in areas such as tax planning and litigation for domestic and international clients. The team is particularly skilled at structuring M&A transactions, investments and restructurings, but is also well placed to advise private clients on wealth management. Álvaro Crespo is a key contact for private equity clients, while Lidia Bazán is a name to note for inheritance and succession planning mandates.

Practice head(s):

Gonzalo González; Santiago Diez

Other key lawyers:

Álvaro Crespo; Lidia Bazán


‘Stable and well-trained team. They are very up-to-date.’

‘Responsible partners and associates with attention and dedication to matters.’

‘The tax law department of Marimón Abogados has a solid team with extensive experience in tax advice, and has established itself not only in the Spanish but also in the international market, thanks to the excellence of the advice it provides.’

Key clients

Senda Inversiones, S.L. and other shareholders of ANTARTYCA CONSULTING SL

Shareholders of INNOCV SOLUTIONS, S.L.

Comercial del Sur de papelería SL

Grupo New City Time Holding


Team Randomk





Work highlights

  • Advised Experientia Sports & Entertainment Group on the sale of a majority stake in its events business to Grupo Godó.
  • Advised Comercial del Sur on the acquisition of the franchisees of Grupo Carlin.


Following on from his January 2022 arrival, practice head Jaime Peiro Gomendio is commended for adding a ‘definitive boost‘ to the tax department at ONTIER; he has a wealth of experience in the tax structuring of cross-border transactions. A popular choice for both major companies and family-held businesses, the team is proficient in tax audits and litigation, in addition to its strong capabilities in transactional tax mandates. Other names to note include Daniel Mariño Gorosabel, who acts for corporate and private clients in corporate transactions, including restructurings.

Practice head(s):

Jaime Peiro Gomendio

Other key lawyers:

Daniel Mariño Gorosabel


‘The team at ONTIER not only offers a technically excellent advice, but also gives a totally personalised treatment to the client.’

‘One of the many plusses that makes Ontier’s lawyers stand out is their constant ability to lead projects that involve real challenges.’

‘The values, professionalism, excellence, and ability to adapt to the client’s needs are very remarkable qualities of Ontier’s professionals.’

‘Jaime Peiro Gomendio has been able to imbue the department with his global and international vision of taxation.’

‘Jaime Peiro Gomendio has been a great  hire for the firm, which will undoubtedly give it a definitive boost and will make it even more of a benchmark in the market. ’

‘Jaime Peiro Gomendio is an excellent professional. With high technical knowledge, rigorous in analysis, practical, decisive, and with a global vision when focusing advice. Absolutely recommended.’

‘It is not simply a group of tax experts, but rather a cohesive unit that works in synergy to find optimal and peronalised tax solutions for the client. The team’s ability to adopt a multidisciplinary approach, integrating aspects of different branches of law, is very powerful.’

‘Partner Jaime Peiro Gomendio and Daniel Mariño Gorosabel stand out for their ability to address complex cases with innovative solutions.’

Key clients

M2 Energy Investment Partners, S.L.

Sofesa 2004, S.L.

Work highlights

  • Provided tax advice to M2 Energy Investment Partners, S.L., on the sale of its stake in Iberia Solar Brownfield 1, S.L. and in Four Winds InvestCo, S.L., to Asterion Energies, S.L.
  • Advised SOFESA 2004, S.L. on the acquisition of the real estate property consisting of the premises where the company carries on its activity.

Squire Patton Boggs

Squire Patton Boggs is commended for its ‘excellent business-focused responses‘ and ‘hardworking and tactically astute‘ tax team. Under the joint leadership of Marisa Fernández and Jose Aguilar Shea, the practice is singled out for its extensive experience in cross-border transactions, restructurings, international tax planning, and investment funds-related tax issues. Miguel Nasser is a key contact for proceedings before the Spanish tax authorities.

Practice head(s):

Marisa Fernández; José Aguilar Shea

Other key lawyers:

Miguel Nasser


‘Excellent business-focused responses and availability. Outstanding team, which is innovative and updated.’

‘Comprehensive and international knowledge involving different jurisdictions. Business-oriented and client-focused responses.’

‘The legal team at SPB have never failed to disappoint us, they are a hardworking and tactically astute team whose heavy focus is always on client care, ensuring that advice and support is always available.’

‘We couldn’t possibly fault the experience we’ve had with José Aguilar Shea; he is a very reliable and knowledgeable lawyer who’s always put the company’s interest and needs first.’

‘I always work with José Aguilar Shea from their Madrid practice. He has a practical and commercial approach, and it helps that he speaks English perfectly!’

‘José Aguilar Shea undoubtedly stands out – he always seeks to go the extra mile for the client.’

‘The firm is made up of a team of lawyers with a very complete knowledge of the areas they handle, teamwork and inter-area work turns out to be wonderful.’

Key clients

Fábricas Folch

Grupo Brescia- Perú

Bregal Milestone


Advanced Nutrients

Fracttal Tech

Korea Western Power Co., Ltd.




Grupo Marval


Tecfire Spain

Work highlights

  • Advised Brazil-based Seedcorp HO, owned by the Uruguayan holding Hosemillas, on the sale of a 40% stake to UPL’s Advanta Seeds UK and Bunge (20% each).
  • Advised Advanced Nutrients, the most prominent cannabis nutrient brand of 2022, on all their tax matters.
  • Advised Fábricas Folch (Titanlux) on all matters related to tax structuring and international tax matters.

Tribeca Abogados

Tribeca Abogados‘ tax department is highly experienced in transactional tax matters, with recent work including advice on the tax aspects of mergers, acquisitions, and joint ventures. Madrid-based practice head Victor Alarcón acts for both major companies and family businesses in indirect tax mandates and tax structuring. Alejandra Marco is also noted for this type of work. Former co-leader Francisco Cavero left the firm in September 2023.

Practice head(s):

Víctor Alarcón

Other key lawyers:

Alejandra Marco

Key clients

Pangaea Oncology, S.A.

Sunrgyze, S.L.

Proaltus Capital Partners, S.L.

Atalaya Generación Eólica, S.L.

Arjuna Therapeutics, S.L.

Nanogap Sub NM Powder, S.A.

Cygnus Group

Fulcrum Technology Holding, BV

Work highlights

  • Advised Pangaea Oncology on the acquisition of 75.01% of the share capital of the company Pectus Respiratory Health S.L owned by Giromed Institute S.L.P.
  • Advised Pangaea Oncology on the acquisition of 100% of the share capital of the company INTERNATIONAL ONCOLOGY BUREAU, S.L.P. (IOB).

Watson Farley & Williams LLP

Watson Farley & Williams LLP‘s tax team, complimented for providing ‘very high quality service‘, is especially adept at advising on international tax matters in the renewable energy, maritime and aviation sectors. Luis Soto, who is experienced in tax disputes and cross-border transactions, heads up the team and is recommended by clients for his ‘excellent knowledge'. Financial entities, corporations, funds and private equity firms turn to Javier Gabiña for his experience in the tax structuring of M&A and financing transactions.

Practice head(s):

Luis Soto

Other key lawyers:

Javier Gabiña


‘The Watson team, at both a commercial, tax and specialised energy advice level, provides a very high quality service in a very tight timeframe.’

‘Luis Soto commands excellent knowledge of tax implementation derived from his broad experience.’

‘In-depth knowledge of the sector. I would highlight Luis Soto and Javier Gabiña.’

‘It is a technically very prepared team with a high degree of specialisation, which provides quality advice on complex issues.’

‘The team is pretty well structured, with relevant expertise and experience, deep knowledge of the theory and its appropriate application in real business terms.’

‘Luis Soto stands out for his deep knowledge of the energy sector.’

Key clients

Octopus Renewables Infrastructure Trust plc



Work highlights

  • Adivsed Octopus Renewables Infrastructure Trust plc on the tax aspects of the acquisition of a 175 MW photovoltaic portfolio under development in southern Spain from Jinko Power Spain, S.L..
  • Advised RGREEN INVEST on its investment of up to €42m, via its INFRAGREEN IV fund, in a joint venture with UMBRELLA SOLAR INVESTMENT for the construction and operation of 14 solar PV projects in Spain with 212 MWp aggregate capacity.