Department profile
CMS

Tax: Elite

Europe Guide 2026 : Spain

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CMS

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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

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.
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Work Highlights

Provided by Chambers

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

Strengths

Provided by Chambers

  • The firm's strengths include its extensive knowledge of Spanish and European regulations, pinpoint precision in its work and, finally, kindness, reliability and punctuality in its dealings.

    Tax: Elite respondentEurope

  • CMS stands out for its efficiency, speed and client service.

    Tax: Elite respondentEurope

  • CMS is very approachable and deals with all matters in a timely manner.

    Tax: Elite respondentEurope

  • We value the firm's proximity to the client, excellence of work and technical knowledge.

    Tax: Elite respondentEurope

  • CMS is a very cohesive and technically solid team.

    Tax: Elite respondentEurope

Notable Practitioners

Provided by Chambers

  • Diego de Miguel
    Diego de Miguel

    Diego de Miguel

    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.

      Tax: Elite respondentEurope

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

      Tax: Elite respondentEurope

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

      Tax: Elite respondentEurope

    • 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.

      Tax: Elite respondentEurope

    • Diego demonstrates solid performance and a commitment to his work

      Tax: Elite respondentEurope
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  • Ricardo Héctor Lorca
    Ricardo Héctor Lorca

    Ricardo Héctor Lorca

    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.

      Tax: Elite respondentEurope

    • Ricardo Héctor Lorca is technically solid and very decisive.

      Tax: Elite respondentEurope

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

      Tax: Elite respondentEurope

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

      Tax: Elite respondentEurope

    • Ricardo is always attentive and resolving doubts or problems.

      Tax: Elite respondentEurope
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Ranked Individuals at CMS (2)

Spain

Members

Provided by CMS

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