
With a focus on corporate transactions, CMS Albiñana y Suárez de Lezo‘s tax practice is a trusted adviser to leading clients from the financial services, energy, and real estate sectors, among others. Alongside its transactional capabilities, which span domestic and cross-border deals, the group is also adept at handling tax audits and reviews. Diego de Miguel co-heads the department alongside Ricardo Héctor and specialises in contentious-administrative and administrative tax proceedings. Héctor is the primary contact for matters related to M&A, corporate restructurings, and tax planning. The team also benefits from the aptitude of Marta Burgos, who advises on both direct and indirect taxes.
Legal 500 Editorial commentary
Accolades
Client satisfaction: Lawyer & team quality
Client satisfaction: Billing & efficiency
Testimonials
Collated independently by Legal 500 research team.
- ‘Ricardo Héctor and Paloma Herreros de Tejada stand out for their in-depth technical knowledge and practical approach to complex tax matters. Furthermore, their availability and client focus foster trust and efficiency in every project.’
- ‘This practice is distinguished by its specialised focus on international tax law and its ability to offer comprehensive and agile solutions. The team combines technical expertise with close client relationships, anticipating risks and optimising tax structures.’
- ‘The firm has a qualified team. Ricardo Héctor and Marta Burgos, in particular, stand out for their professionalism, approachability, and ability to find effective solutions for every situation.’
- ‘The firm offers a professional, efficient service with great attention to detail. Its team demonstrates commitment and experience in every case.’
- ‘The team is comprised of technically outstanding professionals. There are specialists in all areas of tax law, notably the superb Diego de Miguel, who is always attentive to the needs of his clients, adapting his practice to the realities of the sector.’
- ‘They are distinguished by their efficient handling of complex matters and their ability to anticipate contentious issues. Their greatest strengths are their technical expertise in corporate taxation and their clear communication, with Diego de Miguel and Ricardo Héctor standing out for their leadership in this regard.’
Key clients
- Your First
- Nippon Gases
- Intreal
- 21 Invest and Ardian
- Perial
- Idemia
- Encavis
- Icape Ibérica
- EasyHotels
Work highlights
Advising Idemia Group's companies in Spain on ongoing tax matters.
Advising Nippon Gases on the acquisition, through its subsidiary Oximesa, of Esteve Teijin Healthcare.
Advising 21 Invest and Ardian on the sale of Synerlab to Fund Blue Wolf Capital Partners.
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.
Practice head
Diego de Miguel; Ricardo Héctor
Other key lawyers
Marta Burgos; Paloma Herreros de Tejada

