Degree in Law and in Business Administration, Universidad Abat Oliba CEU (2011)
Master Executive in Business Law from the Centro de Estudios Garrigues (2012)
International taxation course from the Centro de Estudios Financieros (2014)
Associate in Garrigues, Spanish and International Tax practice area (2011-2014)
He provides tax advice on an ongoing basis to Spanish and multinational business groups from a variety of business sectors, being an expert in taxation under the consolidated tax regime and in international taxation.
He has extensive experience in the provision of tax advisory services in relation to M&A transactions and restructuring processes of family and multinational groups. He also has considerable experience in due diligence processes, private client / wealth management and in inspection proceedings carried out by the Spanish tax authorities
Membership of professional bodies and associations
Member of the Barcelona Bar Association since 2011
Regular publication of articles in the firm knowledge and in specialized journals:
Tax criteria of the Spanish Tax authorities that has an impact in the taxation of tax groups, GA&P Tax Alert, 2016
Enbridge Case: Lack of Substance Leads to Denial of 0% Dividend WHT under the EU Parent-Subsidiary Directive, European Tax Service, 2016
The Dell CaseSpanish Subsidiary considered a Permanent Establishment, European Tax Service, 2016
Spanish National Appellate Court allows foreign foundations to apply the special tax exemption regime provided for resident foundations, GA&P Tax Alert, 2015
Spain’s Central Tax Tribunal adopts the CJEU’s doctrine in the ‘Danish cases’ in respect of the domestic exemption for interest payments to European Union entities provided for in Art. 14(1)(c) of the Non-Resident Income Tax (Recast) Act.
El TEAC aplica la doctrina de los «casos daneses» del Tribunal de Justicia de la Unión Europea, en relación con la exención prevista en el artículo 14.1c del Texto Refundido de la Ley del Impuesto sobre la Renta de No Residentes.
La Audiencia Nacional analiza, tanto a efectos del IS como del IVA, la deducibilidad de los gastos en que incurren las farmacéuticas cuando organizan actividades de promoción de sus productos (incluidos los gastos de estancia y alojamiento de los asistentes).