About

Provided by CMS

In today’s globalised environment, tax regulation is becoming more and more complex from both a domestic and international perspective, especially when considering the continuous amendments being made to domestic legislation in order to adapt to international law requirements. Such complexity poses a significant challenge to individuals and enterprises in view of the need to remain up-to-date with the tax regulation affecting their activities.

The numerous tax authorities are progressively doing more to prevent fraud in their territories and increase collaboration between jurisdictions via the exchange of information, thus reinforcing the need for lawyers with a comprehensive grasp of tax regulation. The CMS network employs 350 tax professionals with vast knowledge of both domestic and international tax law, comprising a multinational specialist organisation covering all tax-related aspects.

Such level of organisation enables us to provide comprehensive advice to clients on the application of the regulatory norms of different taxes and the procedures to follow in order to comply with tax obligations, not forgetting, of course, the possibility of challenging the tax authorities when considering their actions to have breached legal provisions.

Chambers Review

Provided by Chambers

Tax: Elite - Spain

4
Band 4

What the Team is Known For

CMS advises on the tax implications of domestic and cross-border corporate restructurings. The team assists with the implementation of international expansion of Spanish companies. The law firm also advises insurance companies on questions relating to their indirect and direct tax liabilities in Spain.

Work Highlights

  • CMS assisted Nippon Gasses with the acquisition, through its subsidiary Oximesa, of Esteve Teijin Healthcare.

Strengths

Provided by Chambers

Notable Practitioners

Provided by Chambers

Diego de Miguel
3
Diego de Miguel
3
Band 3

Diego de Miguel leads the tax department and is active on a broad range of mandates, including tax structuring, regulatory changes, tax refund claims, audits and VAT issues.

Diego has a solid understanding of the entire tax system. He quickly identified the key points and knew how to direct my attention to where the added value is.

Diego de Miguel is a highly qualified professional who provides excellent personal treatment.

Diego offers an optimal balance of technical knowledge and practical vision when it comes to addressing the issues we present to him.

Diego has extraordinary business acumen, is pragmatic and has a complete understanding of his clients' needs. He is empathetic and always eager to provide meaningful solutions to complex problems.

Diego demonstrates solid performance and a commitment to his work

Ricardo Héctor Lorca
U
Ricardo Héctor Lorca
U
Up and Coming

Up and comer Ricardo Héctor Lorca garners considerable praise for his tax expertise. He notably assists with transfer pricing matters as well as advising on the tax implications of refinancings, and on tax due diligence.

It's a true luxury to have Ricardo. He provides excellent work and is an excellent person.

Ricardo Héctor Lorca is technically solid and very decisive.

He is a highly qualified, results-oriented, pragmatic, agile and highly responsible professional who meets the timescales his clients need to resolve problems.

He has great local knowledge of tax, and is approachable and very helpful.

Ricardo is always attentive and resolving doubts or problems.

Ranked Lawyers at
CMS

Provided by Chambers
Filter by
Band

Spain

Tax: Elite

Diego de Miguel
3
Diego de Miguel
3
Band 3
Ricardo Héctor Lorca
U
Ricardo Héctor Lorca
U
Up and Coming

Members

Provided by CMS

Diego de Miguel

Diego de Miguel

Head of Department

Ricardo Héctor