Firms To Watch: Tax

Operating from the Barcelona and Madrid offices, AGM Abogados‘ practice has extensive experience in handling tax inspections and litigation. The team also advises on transactional matters and tax planning.
Formerly Kennedys Abogados SLP, Azsure Abogados SLP launched its tax practice in January 2021. The group has solid expertise in advising on international taxation, the tax aspects of corporate transactions and reorganisations, and administrative and judicial proceedings.
Barcelona-based tax boutique Capelleras & Villagra-Noriega, established in July 2020 by Jordi Capelleras and Víctor Villagra, specialises in handling tax litigation.

Tax in Spain

Ashurst LLP

Ashurst LLP is highly regarded for its broad tax practice, with solid expertise in tax planning; structuring of complex transactions, including M&A; financings; restructurings; and tax litigation. In particular, the team is highly experienced in handling tax matters in the real estate sector, advising an impressive roster of real estate funds and investment vehicles. Javier Hernández Galante heads the practice and has strength in assisting with the tax aspects of corporate and real estate transactions, indirect taxation and international tax planning. Eduardo Gracia has an excellent reputation for his expertise in transfer pricing matters. The team was bolstered at senior level with the promotion of real estate and digital tax expert Ricardo García-Borregón to partner in May 2022. Counsel Carmen Profitós is a key contact for contentious tax mandates.

Practice head(s):

Javier Hernández Galante

Other key lawyers:

Eduardo Gracia; Ricardo García-Borregón; Carmen Profitós


‘The Ashurst team stands out for its skill in finding solutions to the problems raised by its clients. It has extensive knowledge of the applicable tax regulations and collaborates closely with other financial advisory firms, which makes it a unique firm when it comes to providing specialised services with high added value.’

‘Exceptional treatment of the client, great dedication of the team, listening skills and understanding of the complexities of each case. Eduardo Gracia and Ricardo García-Borregón stand out.’

‘Knowledge of international law.’

Key clients

Apollo Infrastructure Opportunities

Castellana Properties SOCIMI, S.A.

Artá Capital SGEIC, S.A.


Aviva Investors

Intermediate Capital Group plc (ICG)

Lauthon Invest (Savills Investment Management LLP/Vestas)

Televisión de Castilla y La Mancha

ElectraWorks (Entain Group, formerly GVC and Bwin Party)

Santander Asset Management, Santander Pensiones and Santander Private Banking

Work highlights

  • Advised Intermediate Capital Group on the tax aspects of investments in real estate assets in Europe and in a joint venture with Roebuck AM, made via the client’s second sale and leaseback fund.
  • Advised Apollo Infrastructure Opportunities on the tax implications in Spain and other jurisdictions arising from its acquisition of a 49.99% stake in Primafrio.
  • Advised Entain Group on the EU and international tax aspects of the transfer of its operative online gaming business from Malta to Ceuta.

Baker McKenzie

The ‘agile‘ team at Baker McKenzie is highly regarded for its expertise in transactional tax matters, advising major domestic and international clients on the tax planning of M&A and global reorganisations. Other key strengths for the group include wealth management, tax disputes, indirect taxation and customs duties, transfer pricing and real estate taxation. The team is led by Rodrigo Ogea and Bruno Domínguez from Madrid and Barcelona, respectively; Ogea stands out handling tax structuring of investments and reorganisations, and Dominguez, who also chairs the firm’s wealth management practice in the EMEA region, specialises in advising high-net-worth individuals and families on tax planning. Other key contacts in Madrid include Maria Antonia Azpeitia, who heads the tax litigation and VAT practice groups, and Jaime Martínez-Iñiguez, an expert in domestic and international tax planning and wealth management. Barcelona-based Ana Royuela leads the global VAT practice in the EMEA region.

Practice head(s):

Rodrigo Ogea; Bruno Domínguez

Other key lawyers:

María Antonia Azpeitia; Jaime Martínez-Iñiguez; Ana Royuela; Rubén Lago; Antonio Albarrán


‘They keep us constantly up to date on all subjects.’

‘They have knowledge of taxation that covers all areas. Very high level of commitment and quite agile.’

‘Baker is a client-focused firm with a multidisciplinary and highly technical approach. The client service is personalised – their partners work with the client, they don’t just delegate all the work to juniors.’

Key clients

Abac Capital

Afterpay Limited



Asesor Consumer shareholders

Banco Santander


Black Rifle Coffee Company (BRCC)

Capital Dynamics


Panavision Tours

Fondo de Reestructuración Ordenada Bancaria (FROB)

Futbol Club Barcelona



Minor Hotel Group Limited



Quarza Inversiones

Real Madrid

SCG Packaging Plc.

Sixth Street


Velocity Global

Work highlights

  • Advised Real Madrid, Sixth Street and Legends (as a partnership) on the tax structuring of an agreement.
  • Advising a Spanish industrial company owned by several international funds on a $98m audit.
  • Advised Torreal Sociedad de Capital Riesgo on the tax planning of the divestment in Black Rifle Coffee Company through a SPAC listing.


Corporate tax is a key area of expertise for the team at Cuatrecasas, which advises a solid client roster of multinational companies and major Spanish businesses on international taxation, transfer pricing, indirect taxation and customs, real estate taxation, and the structuring of high-value M&A and financial transactions. The practice is also highly regarded for its expertise in tax litigation and advising high-net-worth individuals and family businesses on wealth management issues. Barcelona-based practice head Alicia de Carlos, specialises in wealth management matters and the tax structuring of corporate restructurings and investments; other key contacts in Barcelona include Alejandro Escoda, an expert in the taxation of international M&A transactions and investments, and tax litigation specialist Miró Ayats. In Madrid, Carlos Ferrer, who focuses on financial taxation, international taxation expert Antonio Barba, and Andrés Sánchez, who advises on transfer pricing and tax governance matters, are key figures.

Practice head(s):

Alicia de Carlos

Other key lawyers:

Alejandro Escoda; Carlos Ferrer; Miró Ayats; Antonio Barba; Andrés Sánchez; Ignacio Costa; Paz Irazusta; Rebeca Rodríguez; Carolina del Campo

Key clients




Banco Santander

Mutua Madrileña




Siemens Gamesa




TSH – The Student Hotel


Work highlights

  • Advising TSH – The Student Hotel on the tax aspects of the reorganisation of its shareholder structure, including the sales agreement for the shares of Aermont Capital to APG and GIC.
  • Advising LACER on the tax aspects of the sale of the company to Italfarmaco.
  • Advising Mutua Madrileña on the tax issues relating to the expansion of its alliance with CaixaBank to distribute insurance to the Bankia network.


The tax team at Garrigues is highly regarded for its experience in complex tax litigation, and also fields expertise in handling a range of domestic and international corporate tax matters, including the tax structuring of major M&A transactions, transfer pricing, and tax governance and compliance. Eduardo Abad spearheads the practice, and specialises in the taxation of financial entities and products, including insurance, an area in which Ramón Tejada also has noted expertise. Other key practitioners include Ricardo Gómez, real estate tax expert Gonzalo Rincón De Pablo, Carmen Mata, who focuses on banking, financial and insurance tax issues, Javier de Rojas and principal associate Fernando Santos.

Practice head(s):

Eduardo Abad

Other key lawyers:

Ricardo Gómez; Ramón Tejada; Rafael Calvo; Carlos Gómez; Carmen Mata; Gonzalo Rincón de Pablo; Javier de Rojas; Álvaro Manteca; Fernando Santos


‘The tax team at Garrigues is a team with exceptional professional and personal qualities. They anticipate your needs and they are up to date with tax developments that may affect or interest you. They are always available for any consultation.’

‘Gonzalo Rincón de Pablo stands out for his proactivity, accessibility and availability. He explains the topics in a simple way that can be easily understood.’

‘They are always quick to deal with the client’s requests, and are always available and able to understand tax matters and their practical implications. Easy to work with.’

‘A multidisciplinary team that is always up to date and offers a practical approach focused on reaching the best solutions after an in-depth analysis of the problem.’

‘Both Ramón Tejada and Carmen Mata are lawyers who care about understanding the client and adapting their advice to their needs. They make the client’s concerns their own.’

‘I would like to highlight Fernando Santos Cubero for his commitment to the client and his technical quality.’

‘What, in my opinion, distinguishes Garrigues from other law firms is its involvement in the clients’ business and the knowledge they have of them. The file system for the work carried out is magnificent, sometimes serving as the company’s internal historical memory. The alerts they send are aimed at our business and at the countries in which we work – there is no need to ask them to keep us up to date, Garrigues anticipates the requirement.’

‘The Garrigues tax practice is the best in the Spanish market for two fundamental reasons. The first is the quality of the service, with an empathy with clients and a comprehensive approach to their problems that makes it unique. The second is the very high degree of specialisation and technical knowledge that gives them an extensive and intensive understanding of the regulations applicable to each situation.’

Key clients

Banco Santander










Work highlights

  • Advised CaixaBank on the creation of an asset management company as a vehicle for the management of 21,000 assets, acquired from Bankia for €1.6bn.
  • Advised Bain Capital on the acquisition of Inetum from Mannai Corporation for €2bn.
  • Successfully represented Vodafone before the Spanish Supreme Court in a case on taxation relating to the rights of use for radio frequencies in light of EU legislation and rules on the transfer tax applied to the client.


Linklaters stands out for its strength in transactional tax work, and advises a broad client base of major companies, private equity houses and leading financial institutions on the tax structuring of high-value M&A, particularly within the energy and real estate sectors. The team is also well known for handling the tax aspects of joint ventures, complex restructurings and capital markets transactions, and reports an increase in tax insurance matters. Tax audits and litigation are other key drivers of work. Javier García-Pita is singled out for his ‘technical brilliance‘ and is highly regarded for his advice on the tax aspects of group reorganisations, M&A and debt restructurings; he co-heads the practice with Alejandro Meca. Managing associate Carlos Olmedo is also a key name to note.

Practice head(s):

Javier García-Pita; Alejandro Meca

Other key lawyers:

Carlos Olmedo


‘The main strength of the department is the ability to translate the legal implications to the economic world. At the end of the day, we need conclusions and a plan of action, instead of different alternatives.’

‘Javier García-Pita stands out for his technical brilliance.’

‘Alejandro Meca knows how to explain the tax implications in a simple way and is always looking for a solution.’

Uría Menéndez

Uría Menéndez‘s practice has an excellent reputation for handling the gamut of tax matters. Key areas of instruction include assisting with the tax aspects of high-profile transactions, including M&A, investments and group restructurings, with notable strength in the real estate sector. Tax disputes and tax inspections are also prominent in the group’s workload. On the wealth management side, the team reports an increase in advising high-net-worth individuals and family businesses. Corporate tax expert Víctor Viana leads the team; tax litigation specialists Gloria Marin and Miguel Cremades, and David López, who has expertise in digital tax matters, are key names. At counsel level, Violeta Pina, who handles the tax aspects of financial transactions, and Darya Budova, a specialist in European tax law and customs matters, provide key support. The team was strengthened further in January 2023 with the appointment of former tax inspector David Vilches as counsel.

Practice head(s):

Víctor Viana

Other key lawyers:

Rafael García; Guillermo Canalejo; Jesús López Tello; David López; Gloria Marín; Violeta Pina; Darya Budova; David Vilches


‘The personal service provided by Uria Menéndez is unique. The highly qualified lawyers give our team a sense of security because they do not simply deal with general legal questions but dive deep into the matter. Their perspective is always global and not local, which is a very important key capability since we are operating internationally. Compared to other law firms, what stands out is their clarity. Also, their communication is always clear and straightforward, and outstandingly friendly. There is never any interruption of service and the quality just keeps increasing.’

‘Our main contact at Uria is Victor Viana, who stands out in every way imaginable: competence, experience, leadership of his team, listening skills and advice. He also has the ability to deliver bad news in a constructive manner.’

‘What sets the team apart is the attention they pay to the operations they analyse and to the details of the matter and the execution, something that others tend to forget. The post-transaction service is exceptional. The follow-up on projects from their beginning to their completion and subsequent verifications by the administration is unparalleled.’

‘The technical quality of the team is extraordinary, as well as their empathy, close contact with clients and full availability. They understand our approach, which means they can anticipate when to seek the greatest tax efficiency compatible with the least possible risk. They are tremendously practical and save me time that I don’t have when it comes to analysing alternatives and approaches. For me they are the ideal companions on a deal.’

‘The Uría team are a strong, solid group who complement each other very well, so they have a unified approach that gives clients confidence. This does not happen in other offices where the teams appear to be more disjointed. Since the beginning of the pandemic, they have introduced webinars on very diverse topics where they offer summaries of current issues.’

‘Uría’s lawyers are always available to their clients without exception – if it’s not the partner, it’s an associate, but you always find answers to your questions. They are very hard-working and sophisticated in the way they work, as well as good lawyers. I would like to highlight Víctor Viana.’

‘The dedication, the effort and the limitless talent make the practice group a sure bet as a client. Uría has always shown know-how and superb client service that makes it stand out above the rest of the firms.’

‘It is the mixture of knowledge, attention to customer needs and savoir faire that distinguish the firm from the rest.’

Key clients





























Work highlights

  • Advised sports company LaLiga on all tax issues concerning its strategic agreement with global investment fund CVC.
  • Represented two Spanish companies, indirectly owned by Canadian pension funds managed by AIMCO and PSP Investments, in a successful appeal before the Spanish National Court, involving issues around the interpretation of anti-abuse rules by the Spanish tax authorities.
  • Advised BBVA on the tax aspects of its acquisition of the company Tree Inversiones Inmobiliarias, SOCIMI S.A from Merlin Properties, SOCIMI S.A.

Allen & Overy

Allen & Overy is highly regarded for its transactional tax expertise, and has established experience in handling reorganisations, restructurings and M&A for companies, financial institutions and funds. The team has particular strength in the real estate sector, advising on the tax aspects of high-profile investments in the Spanish market, and also assists with structuring investment funds, tax disputes and investigations. Practice head Adolfo Zunzunegui is a well known practitioner in the tax space, with an excellent track record in advising on international tax structuring matters and corporate and financial tax issues. Counsel Ishtar Sancho is a key name.

Practice head(s):

Adolfo Zunzunegui

Other key lawyers:

Ishtar Sancho; Juan José Sánchez


‘Adolfo Zunzunegui and Juan José Sánchez stand out for their competence, rapid responses, availability and proactivity.’

Key clients

AZ Capital

STJ Investors

American Tower

Intermediate Capital Group

QMI Fonciere





Celeo Concesiones e Inversiones

Work highlights

  • Advised AZ Capital and STJ Advisors, as sponsors, on the tax aspects of the IPO of Spear Investments.
  • Advised global communications infrastructure company American Tower Corporation on the tax aspects of its agreed acquisition of the towers division of Telxius Towers’ business in Europe and Latin America from Telefónica S.A.
  • Advised ICG and other minority shareholders on the tax aspects of the sale of a 100% stake in Cresbard Invest, S.L. (the holding company of Suan Farma, S.A.) to the French fund ArchiMed.

Clifford Chance

The ‘excellent‘ tax team at Clifford Chance advises on the tax aspects of large-scale M&A deals, corporate restructurings, debt capital markets and financial transactions, with a particular emphasis on the structuring of high-profile real estate investments. The practice, which counts a wide range of leading Spanish and international banks, financial institutions, funds and sovereign funds within its client roster, is also strong in advising on tax audits and litigation, and has notable expertise in international tax regulations. Pablo Serrano De Haro leads the team; he is supported by experienced counsel Roberto Grau, who focuses on the tax aspects of financial and capital markets transactions, and senior associates Fernando Escribano and Julia Villalón.

Practice head(s):

Pablo Serrano de Haro

Other key lawyers:

Roberto Grau; Fernando Escribano; Julia Villalón; Carlos Carrera


‘It is a firm with a very good international network and they are very aware of business practices in other countries.’

‘In our latest project, Pablo Serrano and Fernando Escribano have done an incredible job of coordinating with their foreign offices and have defended the interests of their Spanish client as if they were their own. And they have demonstrated a deep understanding of complex business structures and their tax implications.’

‘The team has great technical strength, in both tax and regulatory and corporate matters. It offers unified global advice which is seamless, exhaustive, thorough and at the same time concise. They are exceptional experts in tax relating to financial services and products, offering fast, practical and precise solutions.’

‘They stand out for their absolute availability to the client, the great support they provide without ever giving up their efforts, analysing the issues in depth and always thinking of the client’s perspective, and the kind treatment and humility with which they pass on their extraordinary knowledge, based on practice and experience. I would like to highlight Roberto Grau in the tax practice.’

‘An excellent understanding of tax practices in Spain. 100% availability and professionalism.’

‘The team stand out for their great capabilities, network and ability to find creative solutions in a short space of time. Deep knowledge of market practices’

‘The team is excellent.’

‘Great technical knowledge and practical strategies.’

Key clients

Värde Partner

Autonomy Capital


Kennedy Wilson

Allianz Real Estate

P3 Spain Logistics Parks SOCIMI

Hadley Investments SOCIMI

Banco Santander


Work highlights

  • Advising P3 Spain Logistic Parks SOCIMI, S.A. on the tax aspects of a cross-border restructuring transaction.
  • Advising Real Madrid C. F. on the tax structuring of its strategic agreement with Sixth Street and Legends.
  • Assisting the European investment platform of several private investment funds managed by a large US financial entity, with the tax structuring of its Spanish investments.

Hogan Lovells International LLP

Hogan Lovells International LLP's ‘excellent‘ team is sought after for its expertise in advising on the tax structuring of asset finance transactions, and is equally strong at handling the tax elements of domestic and cross-border M&A, joint ventures, reorganisations, international tax planning and insurance tax. Practice head Miguel Ángel Sánchez advises on the tax structuring of high-profile transactions, and is also well known for assisting high-net-worth clients with wealth management. Javier Gazulla, an expert in corporate and international tax, and Juan Garicano, who focuses on tax planning for cross-border transactions, are also highly regarded. Counsels Patricia Sánchez and Alejandro Moscoso del Prado are names to note for financial tax and tax issues in the digital economy, respectively.

Practice head(s):

Miguel Ángel Sánchez

Other key lawyers:

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


‘The team is excellent and is made up of people who come from very different fields. The use of technology is a plus for this office and the personalised attention given to the client by the entire team, including the partners, is remarkable (in other offices it is more difficult to talk to or deal with the partners). The team are always up to date and keep clients informed of any news that may affect them.’

‘I would like to highlight Miguel Ángel Sánchez for his magnificent attention to detail and excellent preparation. It is important that for years he was the General Director of Taxes and that gives him great knowledge and contacts in very different fields. In addition to his expertise in the tax area, his expertise in finance and in the maritime world is very noteworthy. He also has a great business attitude. I would also like to highlight Patricia Sánchez, a member of Miguel Ángel’s team, who is very active and efficient in all the work she does.’

‘It is a highly qualified team, with great financial and tax knowledge. They are available 24/7, all year round, and their service is of the highest quality and always results-oriented and customer-oriented. It is very difficult to find this quality and availability of service in any firm.’

‘Juan Garicano is an impeccable lawyer who is always available to the client regardless of the day or the time, even though due to our location there is always a time difference. We have had meetings or calls late at night, and have always received the best results. It is not normal for a partner to be available at dawn for a normal call that is not an emergency. Juan always attends to you and solves any problem or request quickly and to the highest standard.’

‘Alejandro Moscoso is a great lawyer, who is always available, very diligent and always seeks to do the best for the client, who is his priority. He is a specialist in tax issues relating to new technologies, which gives him unusual expertise. I have no doubt that it is a matter of time before Alejandro reaches the position of partner, since he has all the necessary skills.’

‘The team have great technical mastery of their subject.’

‘Javier Gazulla stands out for his enormous proactivity and availability.’

Key clients

Pequeños y Medianos Astilleros Sociedad de Reconversión, S.A. (PYMAR)

ACON Investments

Électricité de France S.A. (EdF)

M&G Real Estate

Catella Asset Management

RiverRock European Capital Partners

Banco de Sabadell, S.A.

Bankinter, S.A.

Alantra Partners, S.A.

Fattal Hotel Group (Leonardo Hotels)



EnfraGen, LLC

Tikehau Capital

EQT Exeter

LaSalle Investment Management

IREIT Global

Work highlights

  • Assisting PYMAR with ongoing state aid proceedings related to the former tax lease system for vessels, in its preparation of the appeal filed before the European Court of Justice.
  • Advising Banco de Sabadell on a lease structure for financing of a commissioning service operation vessel to be built by Astilleros Gondán, S.A. for Norwegian shipowner Edda Wind.
  • Advised Fattal Hotel Group/Leonardo Hotels on its €165m acquisition of four Spanish companies from KKR.

Latham & Watkins LLP

Latham & Watkins LLP's 'first-rate' team handles the tax aspects of complex, cross-border transactions, including M&A deals, restructurings, capital markets and financial matters. The group has extensive experience in advising major Spanish corporations on international transactions, as well as foreign financial institutions and private equity funds on investments in the Spanish market. Practice co-head Jordi Domínguez is active in high-profile M&A, private equity, banking and capital markets transactions, while practice co-head Iván Rabanillo has expertise in advising on the tax aspects of cross-border transactions. Associate Blanca Vázquez de Castro acts for clients from the real estate, telecoms and financial services sectors.

Practice head(s):

Jordi Domínguez; Iván Rabanillo

Other key lawyers:

Blanca Vázquez de Castro


‘A first-rate multidisciplinary team. The service is incredible.’

‘Jordi Domínguez, Blanca Vázquez de Castro and Juan Rodríguez are all an absolute ten out of ten in terms of professionalism, speed of response, availability, depth of analysis and closeness with the client.’


Pérez-Llorca‘s tax offering is particularly strong in the structuring of high-value M&A and real estate transactions, as well as tax litigation and audits. The firm is building its wealth management practice, advising high-net-worth clients on tax planning and the restructuring of investments, and developing its strength in the insurance tax space. The client base includes major financial institutions, private equity funds and private banks. Clara Jiménez, who is highly regarded for her expertise in tax litigation, heads the team. Barcelona-based Norma Peña i Bagés focuses on the tax aspects of M&A and financial transactions. Other key names include José Ramón Vizcaíno, José Azqueta, an expert in tax issues in the real estate and renewable energy sectors, and José Suárez, who leads on wealth management matters. Since publication, Felipe Alonso Fernández, Javier Povo and Antonio Ruiz joined the firm.

Practice head(s):

Clara Jiménez

Other key lawyers:

Norma Peña i Bagés; José Ramón Vizcaíno; José Suárez; José Azqueta; Jesús Cudero; Yi Zhou; Felipe Alonso; Javier Povo; Antonio Ruiz

Key clients

Técnicas Reunidas







CBRE Global Investors



Work highlights

  • Representing Cemex in an appeal before the Spanish Supreme Court regarding the €456m fine imposed on the client arising from an audit related to its corporate income tax from 2006 to 2009.
  • Advising CBRE Global Investors on the tax aspects of its acquisition of an office building in the Barcelona 22@ urban transformation project.
  • Assisted Fútbol Club Barcelona with several aspects of its financing, for the operation of sports teams and squads and the renovation of the Camp Nou stadium.

CMS Albiñana y Suárez de Lezo

CMS Albiñana y Suárez de Lezo has a strong transactional tax practice. The team frequently handles the tax aspects of major M&A deals and corporate restructuring matters, with a particular emphasis on assisting foreign companies with investments in Spain. The group is highly active in advising domestic and international clients in the real estate, insurance and energy sectors, and is also noted for its expertise in tax disputes and advising on tax issues concerning employee share plans. The 'outstanding' Diego de Miguel heads up the practice, and he is supported by the 'fantastic' counsel Ricardo Héctor, who advises private equity funds and multinational entities on tax structuring issues.

Practice head(s):

Diego de Miguel

Other key lawyers:

Ricardo Héctor; Marion Taylor; Marta Burgos


‘Diego de Miguel and Ricardo Héctor are two fantastic lawyers. Extremely professional, great work capacity and excellent customer service.’

‘A very accessible team (including partners) and the quality of work is fantastic.’

‘The outstanding partners and associates with whom I have worked are Diego de Miguel and Ricardo Héctor.’

‘In my experience, Diego de Miguel stands out from the rest of the lawyers. His experience, ability to work, technical qualification and empathy and communication with clients make him truly unique.’

‘The CMS tax team stands out for being a very senior team with a lot of experience. It stands out especially for the close collaboration with teams from other areas within the firm.’

‘The best quality of the people at the firm is their availability and involvement. I would like to highlight Diego de Miguel and Ricardo Héctor.’

‘A differentiating element of this practice with respect to that of other law firms in Spain is the direct participation of lawyers with a lot of seniority in the client’s affairs – as a result, there is faster and more efficient communication, which generates greater trust.’

‘Without a doubt, Diego De Miguel stands out, as well as Ricardo Héctor. Both have very good technical knowledge and have very close relationships with clients.’

Key clients

Macquarie Capital

BlueGem Capital Partners

Your First Sports

CAM Alternatives

Kabel Information Systems

Primevest Capital Partners

Franklin Templeton Social Infrastructure Fund (FTSIF)

RothschildCo Spain (RothschildCo Group)

Grupo Bergé

Cee Group

Work highlights

  • Advising Macquarie Capital on the tax aspects of the entry of Arjun Infrastructure Partners as a long-term investor in the Onivia wholesale fibre network, of which Macquarie is the principal shareholder.
  • Advised BlueGem on the tax aspects of its acquisition of the FoodBox restaurant group (Volapié, Santa Gloria, MasQMenos, Papizza and L’Obrador).
  • Advised the shareholders of Kabel Information Systems on the tax aspects of the sale of the company to Avanade.

DLA Piper

DLA Piper's 'fantastic‘ team stands out for its expertise in handling cross-border mandates, acting for multinational companies in refinancings,  reorganisations and international tax planning issues. The department is also recognised for its strength in advising on the tax structuring of M&A deals within the real estate and private equity spaces. Furthermore the firm has a strong transfer pricing practice led by César Salagaray. International tax expert Carlos Rodríguez leads the team, and is highly experienced in advising on the tax structuring of inbound and outbound investments. Miguel Baz, who advises on real estate-related tax issues, counsel María Alonso and legal director Guillermo Bailach, who has experience in tax insurance matters, are key names.

Practice head(s):

Carlos Rodríguez

Other key lawyers:

Miguel Baz; César Salagaray; Guillermo Bailach; María Alonso; Alberto Lobato


‘Authentic experts in tax matters. Great knowledge of the tax law that allows clients to optimise taxes effectively.’

‘I work a lot with Miguel Baz. His personal attention to clients and knowledge are excellent. A real pleasure to work with him.’

‘The tax team at DLA Piper is made up of fantastic lawyers, with whom I have worked on numerous projects of a very diverse nature and of great complexity. The lawyers with whom I have worked stay constantly up to date on tax developments, which I think is different from other firms. In addition, they offer a wide variety of seminars and webinars that make it easy to interact with them both personally and professionally.’

‘The strengths of DLA Piper’s tax practice are its closeness to the client and its ability to adapt its scope of work to new and complex operations. My experience of working with Carlos Rodríguez, Miguel Baz and César Salagaray is that their advice is all-encompassing because they are able to offer solutions that other firms have not been able to come up with. My relationship with the rest of the lawyers, especially Guillermo Bailach and Alberto Lobato, facilitates the work since they are always attentive to our needs during the development of the project and to any modification required to obtain a better result.’

‘Industry knowledge. Knowledge of the client. Close relationship and empathy with the client. Absolute availability.’

‘Carlos Rodriguez stands out for his extensive experience in international tax planning. Miguel Baz is one of the best lawyers in indirect taxation and tax proceedings.’

Key clients










HIG European Capital Partners

Kyowa Kirin


Grupo Antolin

Grupo Fracttal

Grupo Lantero

Grupo Prisa

Insud Pharma



Work highlights

  • Advised Macquarie on tax structuring issues concerning the acquisition of a 50% stake in four companies in Colombia.
  • Advising Amundi on the tax issues arising from the sale of nine Carrefour hypermarkets in Spain and Italy to Israeli real estate fund MDSR Investments.
  • Advised HBOS FSPS European Property Limited Partnership, a UK fund managed by Patrizia, on the acquisition of a buy-to-rent office building in Madrid.


Operating from the firm's Barcelona office, the 'outstanding' tax practice at DWF-RCD handles the full spectrum of contentious and non-contentious tax matters. On the transactional side, the team is sought after for its expertise in handling the tax aspects of M&A, reorganisations, real estate and financial transactions, and the tax planning of inbound and outbound investments. Another key area of strength is advising on wealth restructuring transactions for high-net-worth individuals, an area in which practice co-head José María Duran and Lucas Espada excel. On the contentious side, the group regularly acts in tax disputes before the Spanish and European courts. National tax team head Jorge Sarro and white-collar crime law expert Diego Artacho co-lead the practice with Durán.

Practice head(s):

Jorge Sarro; Jose Maria Duran; Diego Artacho

Other key lawyers:

Alejandro Capdevila; Inaki Silva; Juan Rodriguez-Loras; Fernando Javier Trivino; Lucas Espada; Manuel Perez; Francesc Garcia


‘I would like to highlight the DWF-RCD tax litigation team. Their main strengths are: great technical knowledge of the two key aspects in any inspection or appeal – the substantive issue and the formal/procedural issue – and a strategic and innovative approach.’

‘In particular, I would like to mention Fernando Javier Triviño and also Jorge Sarró.’

‘An interdisciplinary team with outstanding professionals in each field.’

Gómez-Acebo & Pombo

Operating out of offices in Madrid, Barcelona, ​​Valencia and Lisbon, the ' great ' tax team at Gómez-Acebo & Pombo stands out for advising multinational companies, private equity and investment funds, and financial institutions on the tax aspects of significant transactions in the Spanish market. In addition to handling the tax side of M&A, financial and restructuring matters, the team fields expertise in handling tax disputes, wealth management and the growing field of insurance tax. Enrique Ortega leads the practice and assists an impressive roster of IBEX 35 clients with corporate tax issues. Javier Vinuesa  and Barcelona-based Eduardo Martínez-Matosas regularly act for high-net-worth individuals. Mariana Díaz-Moro was promoted to partner in January 2022.

Practice head(s):

Enrique Ortega

Other key lawyers:

Javier Vinuesa; Eduardo Martinez-Matosas; Mariana Diaz-Moro; Diego Martin-Abril; Angel Vaillo; Remedies Garcia; Nuria Vilas


‘Close relationships with clients. Always available for consultation. Excellent response speed.’

‘A great team who are easily available. Mariana Díaz Moro is a great lawyer with outstanding knowledge on the subject.’

‘The Gomez Acebo & Pombo team that my company works with is very accessible – they answer our queries quickly and efficiently, with great professionalism and clarity.’

‘The team stands out for its knowledge of the tax area, its accessibility and closeness to the client, and of course the results of its work. Our company fully trusts the lawyers there. Specifically, I want to highlight the work of Mariana Diaz Moro.’

‘Gómez-Acebo’s tax team is exceptional and highly qualified. They anticipate possible tax contingencies, proposing highly optimal alternatives within the legal framework. They also provide very simple explanations despite the complexity of the subject.’

‘Enrique Ortega and Mariana Díaz-Moro are two very professional and highly qualified lawyers in tax matters. They provide essential solutions in our cases in a very technical and informative way. In our opinion, the difference with other firms is that the work and contact with clients is carried out directly by these lawyers, who get fully involved in the matters.’

‘Working with Gómez-Acebo & Pombo Abogados, SLP is wonderful. They respond to different issues affecting our company with great precision and support. Their explanations are clear and they know how to adapt the advice for neophytes. Billing for services is transparent and without surprises.’

‘Mariana Díaz-Moro and her team are very agile. They accommodate our varied requests and they provide us with very helpful support to clarify complex tax situations. In an emergency, they are able to respond on time and with high-quality support. Working with Mariana Díaz-Moro and her team she is like a charm. We feel very well taken care of.’

Key clients


ALSA (National Express)









Work highlights

  • Advised Caser on the sale of an 81% stake in Sa Nostra to CaixaBank.
  • Assisted Cellnex with the tax aspects of the acquisition of Infratowers, the telecom-tower business division of the Portuguese mobile company MEO.
  • Advised Kartesia on the sale of a majority stake in Portsur Castellón to a shareholder of Gimeno Servicios Portuarios.

Roca Junyent

Roca Junyent‘s ‘robust‘ team represents domestic and international clients in the tax planning of M&A deals, real estate and corporate restructuring transactions in Spain, and the tax aspects of Spanish investments abroad. The firm also has a strong wealth management practice, with an emphasis on advising high-net-worth individuals and family estates in Catalonia. The team is led from Madrid and Barcelona, respectively, by Raúl Salas, who is highly regarded for his expertise in transfer pricing and international tax planning, and Blanca Usón, whose practice covers corporate tax and wealth management. Other key names in Barcelona include Enric Moret, an expert in the taxation of cryptocurrencies, Jordi Guarch, Joan de Figarolas and Luis Mas.

Practice head(s):

Raúl Salas Lúcia; Blanca Usón Vegas

Other key lawyers:

Jordi Guarch; Joan de Figarolas; Luis Mas; Enric Moret; Elena Ferrer-Sama; Joan Martí


‘The skills RocaJunyent have shown in working with us have been exceptional. The transaction they handled for us was extremely involved, requiring much modelling and interpretation of Spanish tax law. Blanca Usón Vegas and Enric Moret Plumé made themselves available at every opportunity even though they clearly had other outstanding matters to deal with.’

‘The explanations provided by the team were clear and concise. It has honestly been a joy working with them and I would recommend them in all situations. Their commercial knowledge was exceptional.’

‘I value the professionalism and, above all, the close communication and good client service of the lawyers, together with their agility when managing the different matters that we deal with together.’

‘What makes RocaJunyent’s lawyers stand out is the bond that we have established over the years, based on the good treatment received, and their professionalism, experience and knowledge, which covers all of our requirement, particularly with respect to our closest contacts: Luis Mas Villellas, Jordi Guarch and Joan Martí.’

‘Raúl Salas is a highly experienced partner with a great focus on the client. He is able to steer the project in the right way with flexibility, dedication and integrity. He is extremely committed to working on the project, a problem solver and totally dedicated to achieving results for his client.’

‘RocaJunyent has a robust multidisciplinary team characterised by its rigour and expertise. It gives the client a lot of peace of mind to know that they are in the hands of a highly professional team that is always attentive to any possible legal and social changes that may occur. I believe that being so focused on the client is their competitive advantage and where they make the difference.’

‘I have known Luis Mas Villellas for many years and he has shown his talent and spirit throughout his professional career. I would like to highlight his honesty and empathy, in addition to his great professionalism. I would also like to mention very positively the value and dedication of Joan Martí. Both are discreet and loyal people who base personal relationships on trust.’

‘The strong point is the involvement of the team, even to resolve issues that are not strictly fiscal or related the project in question, to try to facilitate our work.’

Key clients


Grupo Palex

Precise Hotels & Resorts GMBH

Team Queso


Inconcert y Convertia


Work highlights

  • Acted as Spanish counsel to the founding partners of inConcert and Convertia on the sale of the companies to investment fund Linzor Capital Partners.
  • Advised EQT Exeter on an investment in logistics parks in Madrid, specifically the acquisition of four Spanish companies belonging to the Logicor group.
  • Advised Mazda on the structuring of a credit securitisation procedure following the sale of vehicles in Spain.


Andersen's tax team was significantly bolstered in January 2022 through mergers with Sanz Torró Tax and Legal in Valencia and CHR Legal in Barcelona, bringing in practice co-head Vicente and partners José María Cusí and Juan Roda respectively. The practice is well known for advising major Spanish and multinational clients on the tax aspects of corporate and real estate transactions, and also assists with domestic and international tax planning. Other areas of expertise include tax litigation and wealth management for high-net-worth clients. María Olleros co-heads the department, in which Borja de Gabriel, Paula Caro and Tomás Rivero are also key contacts.

Practice head(s):

María Olleros; Vicente Sanz

Other key lawyers:

Borja de Gabriel; Paula Caro; Tomás Rivero; Yago Martos; José María Cusí; Juan Roda; Rafael Leal; Raúl Ayo


‘The advisory service provided by the tax team led by Paula Caro is exceptional and of great technical quality. Our company has worked with other firms, and in my experience, this is the most prepared, efficient and proactive team with which we have collaborated. They have extensive knowledge of law in general and tax law in particular, which allows them to analyse each matter from a global legal perspective. They keep us up to date with all the developments that may affect the company and we highly value their opinion in decision-making. We are delighted with their personal and professional treatment, and we have full confidence in their advice.’

‘It is a very well-rounded team at a technical level. They are specialists in taxation but have a great knowledge of law in general, so their advice on any type of operation gives the client a lot of security and confidence.’

‘Paula Caro is an excellent lawyer, proactive and energetic. We always count on her opinion for any important business decision because of the sense of security it conveys. She has a high level of technical ability, is very effective, and has great analytical and communication skills. She is a specialist in tax procedures and always offers the best strategy to deal with the tax administration.’

‘Raúl Ayo is an excellent and very thorough attorney. He is a very technical and empathetic professional, which allows him to propose quick solutions with a high degree of efficiency. He always offers optimal solutions to each case. I predict that he has a great future ahead.’

‘They always provide a clear perspective on the issues raised and they show a deep mastery of their practice. They work closely with us.’

‘Tomás Rivero especially stands out for his availability and his innovative ideas.’

Key clients

37 America’s Cup

Vicente Gallent (DAT Schaub group)

Grupo Garcés Garcés

Net de Gerrers

Altabana Group

Sotogrande, S.A.

Grupo Azvi

Promotora de Cigarros


J. García Carrión

Grupo Alimentario Citrus

Grupo Lozano


Grupo Raminatrans



Founder Institute Valencia

Set Me Free Music

Merced Capital



Mutualidad General de la Abogacía

Mutualidad de Previsión Social a Prima Fija

Morgana Gestión, S.L.

Analcima, S.L.



Castellana de Inversiones

Esprit de Corpo España



Work highlights

  • Advising the shareholders of Igenomix on the sale of the company to Swedish company Vitrolife.
  • Advising Foodiverse Citrus on tax and transfer pricing matters.
  • Advising Nordestada Group on the tax aspects of real estate transactions.


Garrido has an established track record in advising high-net-worth families and businesses in Spain, nonetheless its client base also takes in major domestic companies and multinationals, particularly in the sports, real estate and construction, and security sectors. The tax litigation department, headed by Raúl de Francisco, acts for clients in tax audits and judicial proceedings. Carlos Neira is a key contact for white-collar crime issues. The practice is jointly led by Enrique Benavente, who focuses on cross-border tax matters; Francisco Conde, an expert in corporate tax planning and tax litigation; and firm chairman Miguel Ángel Garrido.

Practice head(s):

Miguel Ángel Garrido; Francisco Conde; Enrique Benavente

Other key lawyers:

Raúl de Francisco; Carlos Neira; Roberto de Francisco; Belén Latas


‘By having several specialised departments working as a team, they give you a broader vision of the problem and a faster and more efficient solution.’

‘Superb treatment and close support. They anticipate the needs of the client by proposing ad-hoc solutions and alternatives.’

‘Raúl de Francisco and Roberto de Francisco have deep training and knowledge, extensive experience and great mental agility.’

‘In my opinion, experience, teamwork and good relationships with institutions are some of the strengths of the team. They handle the technical aspects involved in litigation perfectly. From our experience with other firms, Garrido stands out for having a clear approach after a detailed evaluation of the different problems affecting our company.’

‘I would like to highlight Francisco Conde for his capacity for analysis and his ability to propose different alternatives.’

‘An agile and dynamic firm, which is highly qualified in litigation matters and in tax inspections, an area where they are probably the best in Madrid. I would especially like to highlight Francisco Conde and Raúl de Francisco for their tremendous mastery of tax litigation and inspections.’

‘I want to like to highlight the firm’s dedication to my cause, perseverance and faith. Belén Latas and her team deserve a special mention.’

‘The time invested in getting to know the client makes this practice unique.’

Key clients














Work highlights

  • Advised Clikalia on its corporate structure and business operations following its financing rounds.
  • Advised Cuñado Group on a tax audit carried out in 2021 and 2022, focused on its corporate and income tax statements for 2017, 2018 and 2019.

GTA Villamagna Abogados

At GTA Villamagna Abogados, tax litigation is a core pillar of strength for the team, which is well known for defending clients in criminal proceedings. The group is also well known for assisting high-net-worth clients with wealth management and tax audit procedures, and handling the tax structuring of M&A, reorganisations, and real estate and financial transactions. Founding partner Carlos Marcelo, who focuses on tax matters in the financial and insurance sectors, is a name to to note. Since publication, Felipe Alonso, Javier Povo, and Antonio Ruiz left the firm.

Other key lawyers:

Carlos Marcelo; David Caballero; Ángel Gil


‘The difference between them and other firms is that they address the problem directly and look for all the possible implications, giving clients a sense of security by removing possible contingencies.’

‘The team has exceptional technical knowledge and the ability to translate it into a practical environment, and shows creativity and innovation in advising on tax laws or regulations.’

‘The GTA team is young and dynamic. As for the possible differences between GTA and other firms, I would like to highlight the flexibility of its team to adapt to the needs of clients and the rigour of its approach. They stand out especially when it comes to preparing honest fee proposals adapted to each type of advice required.’

‘The people who make up the GTA tax team are technically brilliant and offer practical and innovative solutions in areas where some more traditional firms offer standard approaches. Carlos Marcelo stands out in this practice area: in addition to his availability and closeness to the client, it is his innovative drive that makes the team stand out as a whole. Carlos is also a very reliable professional and committed to the matters entrusted to him.’

Key clients

Taurus Capital

Santa Lucia Group of Companies

King & Wood Mallesons

The tax practice at King & Wood Mallesons is perhaps best known for its strength in advising on the tax structuring of private equity funds, acting for an extensive roster of national and international clients. The group is also active in advising on the tax aspects of M&A deals within the private equity space, and assisting high-net-worth clients with tax disputes and inheritance and succession planning. Sports sector matters are also prominent in the team's workload. Department head Alberto Ruano is highly experienced in handling the tax structuring of investments, M&A and international financing structures. Pablo Tejerizo and counsel Fernando Jiménez are key names to note.

Practice head(s):

Alberto Ruano

Other key lawyers:

Pablo Tejerizo; Fernando Jiménez; Covadonga Pérez


‘Excellent knowledge of the fiscal issues that affect the private equity sector. Ease of communication and agility in resolving issues with an eminently practical approach.’

‘Alberto Ruano has great knowledge of the sector and has accumulated extensive experience. Practical and decisive.’

‘The team is impeccable – attentive, follows up on all the issues, available.’

Key clients

EDP Energías de Portugal

EDP Renováveis



GED Capital

Axis Participaciones Empresariales

Asterion Industrial Partners


Portobello Capital

Valencia Club de Fútbol

Work highlights

  • Provided advice to Young Fashion Group on the tax matters related to the acquisition of 100% of the shares of Dimodes, S.A., and other companies which carry the Pimkie brand.
  • Provided advice to financial services firm Abante Asesores on general tax matters related to several of its Spanish private equity funds.
  • Advised Asterion Industrial Partners on the tax structuring of its second infrastructure fund, which reached a final size of €1.8bn.


Dentons has a strong transactional tax practice, which advises on the structuring of M&A, corporate reorganisations, real estate investments and financial transactions, and often works in tandem with the firm’s international offices to handle cross-border matters. In addition, the group has significant expertise in advising insurance companies on tax risk insurance in M&A and other commercial transactions, and is expanding its practice to assist high-net-worth individuals with Spanish tax planning. María Cortizas leads the team and has a strong track record in tax litigation and advising on the tax aspects of corporate and financial matters.

Practice head(s):

María Cortizas

Other key lawyers:

Diego Carrera


‘Technically very good, knows the product, very responsive and always available on short notice.’

‘The team demonstrates technical knowledge of M&A policies and tax contingencies, as well as specific and up-to-date knowledge of the tax risks in renewable energy projects.’

‘Due to her extensive experience in top-level offices and access to operations, Maria Cortizas demonstrates that she has extensive knowledge of the Spanish market, which is very useful on a day-to-day basis. We appreciate that she is very well connected with other professionals in the sector.’

‘Maria Cortizas is very commercial tax lawyer and her skills are highly valuable.’

Key clients

AIG Europe S.A. Sucursal en España


Lighthouse Netherlands B.V.

Swiss Life Real Estate Funds (Lux) S.A. SICAV-SIF

Aquila Capital

UBS Fund Management (Switzerland) AG

New Stratus Energy

Work highlights

  • Advised AIG on the tax aspects of a hard-staple warranty and indemnity insurance policy in connection with Ferrovial International’s sale of Cespa.
  • Assisted UniCredit with the tax aspects of a structuring and closing of a securitisation program entered into by entities of Helm Group as sellers.
  • Advised Lighthouse Netherlands B.V. as buyer on the tax aspects of its acquisition of shares in a Spanish company which owns a major shopping centre in Almería.

Herbert Smith Freehills LLP

Led by counsel Marta Esteban, the tax practice at Herbert Smith Freehills LLP specialises in handling the tax aspects of high-value transactional matters. The team has extensive experience in assisting with corporate restructurings, joint ventures and M&A, often with cross-border elements. The client base includes Spanish and international private equity firms, real estate entities and financial services companies. Nicolás Martín, who advises on tax, corporate and private equity matters, is a key practitioner.

Practice head(s):

Marta Esteban

Other key lawyers:

Nicolás Martín

Key clients

Kunshan Technology Investment (HK)

DIF Infrastructure

Magnum Industrial Partners

BD Partners

Península Capital

Plataforma Legal

H.I.G. Capital

BNP Paribas Asset Management UK

Perial Asset Management

Clarion Partners

Único Hotels

Healthcare Activos Management

Work highlights

  • Advised Kunshan Technology Investment (HK) and Southwind Group on the tax aspects of the debt restructuring and recapitalisation of Mediapro Group.
  • Advised DIF Infrastructure on the tax aspects of the acquisition of Itevelesa.
  • Advised Magnum Industrial Partners on the tax aspects of the divestment of Lexer to BC Group.

Toda & Nel-lo

Toda & Nel-lo‘s broad tax practice fields expertise in advising on the tax aspects of M&A, corporate restructurings and real estate investments, international tax matters, assisting family businesses with succession planning, and representing clients in disputes and inspections by the Spanish tax authority. Ignacio Goytisolo, who specialises in contentious tax matters, leads the practice from the Barcelona office, where Francisco Chamorro and Lorena Puig De Travy head the corporate taxation and family business sub-groups, respectively. In the recently opened Madrid office, Lourdes Pérez-Luque focuses on corporate and international tax matters.

Practice head(s):

Ignacio Goytisolo

Other key lawyers:

Lourdes Pérez-Luque; Lorena Puig de Travy; Francisco Chamorro; Albert Mestres; Mireia de Pol

Key clients

Optiva Media

Conren Tramway





Work highlights

  • Advised on EPAM’s acquisition of Optiva Media.
  • Advised Promoimsa on an acquisition in the real estate market in Barcelona.

Watson Farley & Williams LLP

Watson Farley & Williams LLP is highly regarded for its expertise in handling tax matters within the renewable energy and transportation sectors, advising a client base of banks, institutional and private equity funds, foreign shipowners and international leasing companies. The team has established expertise in assisting the tax structuring of M&A and project finance transactions in the renewable energy industry, and on asset finance lease transactions in the maritime and aviation sectors. Practice head Luis Soto has extensive experience in handling the tax aspects of corporate and financing transactions, often with cross-border elements.

Practice head(s):

Luis Soto

Other key lawyers:

Javier Gabiña


‘What stands out is the presence of the partner, Luis Soto, throughout the entire project.’

‘I would like to highlight the team’s ability to adapt to the demanding deadlines of our operations and the technical quality they offer in tax matters compared to other similar offices.’

Key clients

Copenhagen Infrastructure Partners

Green Arrow Capital SGR (GAC)

La Banque Postale


Union Española de Empresas Fotovoltaicas (UNEF)



Banco Sabadell

Elawan Energy

Naviera Living Stone (DEME)


Work highlights

  • Advised Opdenergy on the calculation of construction tax in the renewable energy sector.
  • Advised CIP on the tax aspects of the development of a large-scale hydrogen production project.
  • Advised Green Arrow Capital (GAC) on the tax structuring of the acquisition of a portfolio of solar photovoltaic projects under development in Spain.

Araoz & Rueda

Led by the experienced Javier Prieto, Araoz & Rueda advises domestic and international companies, family businesses and high-net-worth clients on a range of tax matters, including international taxation, tax disputes, restructuring, and cross-border M&A work. The group is particularly noted for its expertise in handling the tax planning of real estate investments and the structuring of private equity funds.

Practice head(s):

Javier Prieto

Other key lawyers:

Andrés Máiz


‘The team is highly reactive and capable, with a true understanding of the client’s needs and a very good knowledge of the latest market trends. Communication and interaction with the team is also very smooth.’

‘Javier Prieto and Andrés Máiz both stand out for their excellent expertise on the tax structuring of complex private equity transactions as well as for their dedication in the various matters we have worked on together.’

‘The Araoz & Rueda tax team are highly trained and up to date with the latest developments in tax practice. Their attention to detail in each response and analysis of the case, as well as their availability, allow for a quick and clear assessment of each matter, as well as being able to identify the risks for our company.’

‘Undoubtedly, the team stand out for their focus on and involvement in each matter, which often makes it feel like they are part of the in-house team. In particular, I would like to highlight the agile and efficient management of Javier Prieto in each matter that we bring to him, from tax procedures to general tax issues.’

Bufete Escura

Barcelona-based Bufete Escura predominantly handles tax planning and compliance matters for domestic entities and family businesses, particularly within the automotive, food and industrial sectors. The team also advises on the tax aspects of corporate transactions, including cross-border M&A, and transfer pricing matters. Managing partner Fernando Escura Serés co-heads the department with Elena Escura Esteban, a specialist in international taxation.

Practice head(s):

Elena Escura Esteban; Fernando Escura Serés

Key clients






Work highlights

  • Assisted Benvic IBE, S.A. with the tax planning for its subsidiary in Spain, as well as a transfer pricing matter.


From its offices in Barcelona, Madrid and Andorra, Cases&Lacambra‘s tax team acts on the structuring of domestic and cross-border M&A transactions, real estate investments and international tax matters, as well as assisting clients with tax audits and appeals against decisions by the Spanish tax authority. The group is also recognised for its strong practice dedicated to advising high-net-worth individuals and family offices on wealth management. Practice head Ernesto Lacambra and David Navarro are the key contacts.

Practice head(s):

Ernesto Lacambra

Other key lawyers:

David Navarro; Alberto Gil; Jaume Perelló; Jorge del Castillo; Cristina Villanova


‘Ernesto Lacambra stands out for his availability and dedication.’

‘Cases & Lacambra has a very professional team. Its members are always training so they can improve. They are dynamic teams that are fully digitised and coordinated, meaning the different offices work well together and with the client. They are constantly growing and developing new talent. They have their own style with excellent service and professionalism.’

‘The pluses of this office are the speed, the good service, the efficiency and the ease when it comes to dealing with and planning the different issues. They have incredible creativity when it comes to approaching all the issues that arise. They give clients complete confidence. Ernesto Lacambra and David Navarro are the partners we deal with in our company.’

‘It is a very professional team that resolves issues with agility and efficiency. The communication is fluid and specific compared to other firms with which we have worked. We avoid risks and have confidence in their recommendations.’

‘The difference is the speed of their responses, their direct and precise treatment of the issues and their professionalism, as well as the way they stay up to date and their knowledge of the law. Ernesto Lacambra and Cristina Villanova are outstanding members of the team.’

‘It is a very well-rounded and prepared multidisciplinary team. They have a lot of technical experience and experience of dealing with families and family businesses. Their ability to understand international taxation and their experience in tax planning are two of the strengths for which we rely heavily on them. The rigour and order of their advice is also one of the strengths that gives us security and confidence.’

‘In addition to their obvious technical ability, they stand out for their closeness and empathy with the client, which are fundamental. Their understanding of businesses and family dynamics is very powerful and helps when they are providing advice. Particularly noteworthy is the work of Ernesto Lacambra and Cristina Villanova.’

‘Ernesto Lacambra has become a trusted long-term adviser who understands our aims and brings fresh insight to enhance our business objectives.’

Key clients











Work highlights

  • Advises Ernesto Ventós on all Spanish taxation issues, including assisting with international tax planning.
  • Advised Drake Food Service International ETVE, S.L.U., one of the main shareholders of Glovoapp23, S.L., on the tax aspects of the sale of its stake in the company to another shareholder, Delivery Hero SE.
  • Advised Deporvillage’s founding partners on the tax aspects of the sale of a stake in the company to JD Sports.

CCS Abogados

With offices in Madrid, La Coruña and Vigo, CCS Abogados is very experienced in advising Spanish clients on international expansion and cross-border tax matters, in addition to assisting with significant tax litigation. The team also handles the tax aspects of M&A, foreign investments and reorganisations. The client roster includes companies from the IT, automotive, shipping, media, construction and energy sectors. Managing partner Miguel Caamaño Anido leads the team, and has expertise in tax planning and litigation.

Practice head(s):

Miguel Caamaño Anido


‘The tax practice at CCS is one of the strongest in the firm. They have a multidisciplinary team made up of many professionals who work together, adapting perfectly to our group’s processes and systems, and meeting our demands perfectly. The comparison with other market options is favourable due to the team’s flexibility and understanding of the current situation in our case. I would also like to highlight their knowledge in the energy sector and their immediate practical solutions to the problems and different scenarios in that sector.’

‘Undoubtedly the team stands out for its availability and flexibility and its understanding of day-to-day matters in our company.’

‘The firm has a multidisciplinary team, the area of tax law being especially relevant for us, an area in which they particularly stand out.’

Marimón Abogados

Marimón Abogados‘ team is active in advising international companies, particularly in France, Germany and Italy, on the tax structuring of M&A transactions in Spain, as well as assisting with the tax aspects of restructurings. The practice is also noted for its strength in advising high-net-worth families, sports professionals and artists on wealth management and inheritance tax. Tax audits and litigation are other key drivers of work for the department, which is jointly led by Madrid-based Santiago Díez and Barcelona-based Gonzalo González.

Practice head(s):

Santiago Díez; Gonzalo González

Other key lawyers:

Lidia Bazán; Álvaro Crespo


‘Regarding all the partners, it is worth highlighting their professionalism in the management of our matters. The lawyers at Marimón have always fulfilled our expectations, facilitating all the procedures that have been entrusted to them with their professional approach.’

‘Extensive knowledge in their areas of specialisation. Good, on-time execution and good follow-up by the junior team on less complex topics. Specialisms in diverse areas.’

‘Know-how, specialisation, client focus and speed. These are the strong points of the Marimón tax team.’

Key clients





Atlas Copco

The Valley


Hoteles Ferrer


Work highlights

  • Advised a leading fast-moving consumer goods client on establishing unified VAT system for the holding company, affecting revenues and sales in Italy and Spain.
  • Advising a pool of British insurers on several ongoing tax audit procedures followed by the Spanish Tax Administration against various Spanish-based corporations acquired by a company in the oil industry.


The tax practice at ONTIER was strengthened significantly with the arrival of new practice head Jaime Peiro Gomendio, a specialist in the tax structuring of cross-border transactions, in January 2022. Madrid-based Peiro co-leads the team with Sevilla-based Francisco José De Haro Romero. The growing practice has experience in advising large Spanish corporations and family businesses on the tax aspects of domestic acquisitions and reorganisations, as well as assisting international clients with inbound investments. On the contentious side, the team acts for clients in tax audits and subsequent litigation.

Practice head(s):

Jaime Peiro Gomendio; Francisco José de Haro Romero


‘A very good firm, which is a very attractive option for tax advice but with substantial savings for clients.’

‘Although they are a large firm with multidisciplinary teams and a global presence, their manner of dealing with clients is that of a boutique firm, with very personalised service and close relationships.’

‘A well-integrated team.’

‘They have been very accessible and work as a team with the client, especially advising on how things operate in Spain and how to implement their advice.’

Key clients

Duro Felguera, S.A.

Knight Frank España, S.A.

Fidelidade-Sociedade Gestora De Organismos De Investimento Coletivo, S.A.

Bonduelle Ibérica, S.A.U.

Sociedad Estatal De Participaciones Industriales (Sepi)

Compañía Española De Financiación Del Desarrollo, Cofides, S.A, S.M.E.

Grupo Cropu

Real Sporting De Gijón, S.A.D.

Iberia Solar, S.L.

A&G Renewables

Concert Tour Gestiones, S.L.

FCC Group

Work highlights

  • Advising SEPI, a Spanish state-owned industrial holding company affiliated with the Spanish Ministry of Finance and Civil Service, on tax issues relating to the management and granting of public aid to support Spanish companies affected by the COVID-19 pandemic.
  • Assisted Iberia Solar with the tax structuring of the sale of a portfolio of photovoltaic projects located in Spain to Lightsource BP.
  • Advised COFIDES, a state-owned trading company providing medium and long-term financing for private investment projects of Spanish companies, on the tax aspects of the management and granting of public aid to Spanish companies during the COVID-19 pandemic.

Ramón y Cajal Abogados

Operating out of the Madrid and Barcelona offices, the tax team at Ramón y Cajal Abogados advises well-known Spanish companies and the domestic subsidiaries of international corporations on the Spanish tax aspects of a broad range of transactions, including M&A, restructurings and real estate investments. The group also assists high-net-worth individuals and families with wealth management. Transfer pricing matters and tax disputes are other core areas of focus. Luis Rodriguez-Ramos leads the team and has extensive experience in transactional tax matters.

Practice head(s):

Luis Rodríguez-Ramos

Other key lawyers:

Gonzalo Rocafort; Gonzalo Molina; Úrsula del Moral

Key clients


Banco Santander

Persepólis Investments Socimi

Inmobiliaria Colonial

Cadena Cope

El Corte Inglés


Montepino Logística


Linea Directa

Work highlights

  • Advised Montepino Logística on its restructuring to met the requirements for the SOCIMI regime, after advising a pool of investors on the acquisition of Montepino.
  • Assisted Repsol with the tax aspects of a private equity fund launched with Portobello Capital.
  • Advised a number of SICAVs, managed by Bankinter, on the tax aspects of their liquidation.

Squire Patton Boggs

Squire Patton Boggs stands out for its expertise in international tax matters. The group advises a client base of multinational entities, Spanish companies, investment funds and high-net-worth individuals on the structuring of cross-border M&A mandates, reorganisations, real estate transactions and international tax planning. Practice head Marisa Fernández specialises in international tax matters and acts for private clients and family businesses. José Aguilar Shea handles the tax aspects of M&A transactions.

Practice head(s):

Marisa Fernández; José Aguilar Shea

Other key lawyers:

Miguel Nasser; Andrea Boullosa


‘They have a flexible approach to each issue. They not only understand the questions raised from a tax point of view, but also the business, economic and legal aspects.’

‘José Aguilar Shea and Marisa Fernández stand out for their constant availability and readiness to start work without delay.’

‘They accurately analyse the client’s situation and truly understand their needs, not only from a professional point of view, but also from a commercial and cultural point of view. They provide swift and practical advice and are good at keeping the work within the fee quote. We highly appreciate the firm’s professional knowledge and project management capacity.’

‘José Aguilar Shea is not only an excellent tax lawyer but also a very good project manager. He can involve other team members in a cost-efficient way so the client can get all the right advice in the right manner.’

‘They understand the markets of other countries and the needs of their clients, giving clear, precise recommendations.’

‘They are close associates, easily accessible, clear in their communication and available to address concerns.’

Key clients

Fábricas Folch (Titanlux)

Grupo Colisée

Bregal Milestone




Grupo Brescia


Advanced Nutrients








Tribeca Abogados

Tribeca Abogados is best known for its experience in transactional tax matters. The team advises on the tax structuring of M&A, investment transactions and reorganisations, as well as assisting with customs issues, VAT on international transactions and transfer pricing matters. Francisco Cavero and co-founding partner Victor Alarcón, both of whom divide their time between the Madrid and Zaragoza offices, jointly head up the practice.  Senior associate Alejandra Marco, who is based in the Zaragoza office, is a name to note.

Practice head(s):

Víctor Alarcón; Francisco Cavero de Pedro

Other key lawyers:

Alejandra Marco


‘Francisco Cavero de Pedro stands out for his professional knowledge and clarity in explaining the different actions to be taken, as well as his follow-up on our projects.’

‘A boutique office with great potential that supports its clients. Its partners are very capable, especially Francisco Cavero, who is particularly strong in customs and indirect tax matters.’

‘The lawyers have a great capacity for tax analysis and offer a personalised service at a very reasonable price.’

Key clients




FRIBIN S. A. T. N. 1269 R. L.