Luis Cuesta Cuesta



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)


Professional career

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 Case—Spanish 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

Practice areas