
SMPS Legal maintains a strong transactional tax practice, advising on acquisitions, private equity investments, and real estate deals across a diverse range of sectors, including energy, retail, insurance, and pharmaceuticals. On the contentious side, the team regularly handles amparo lawsuits challenging tax credits and tax assessments, nullity claims before the Administrative Courts and the recovery of VAT refunds. A trio of seasoned professionals leads the practice: Jorge San Martín, a certified accountant and tax lawyer with a focus on international tax in cross-border transactions; Luis Curiel, a specialist in tax litigation, with deep experience in administrative proceedings, tax audits, and credit refunds; and Francisco Carbajal, who brings a versatile practice encompassing tax consulting, controversy, litigation, and private wealth planning. Among the associates, Elsa Sánchez Urtiz stands out for her skills in tax planning and transactional matters, while Alfonso Muñoz is noted for his focus on tax audits.
Legal 500 Editorial commentary
Accolades
Client satisfaction: Lawyer & team quality
Lawyers
Leading partners
The strongest partners in their field, leading on market-leading deals and endorsed by peers and clients alike.
Next Generation Partners
Junior partners with significant recognition from clients and peers in the market and key roles on multiple matters.
Leading associates
Leading associates with regular involvement in their team's key work, and recognition from peers or clients as being ones to watch.
Elsa Sánchez Urtiz
Practice head
Jorge San Martín; Francisco Carbajal; Luis Curiel
Other key lawyers
Elsa Sánchez Urtiz; Alfonso Muñoz


