Garrigues

Tax Department

Barcelona
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What the team is known for Well-reputed department with a strong track record in corporate tax law, covering the full range of corporate taxation matters. Advises domestic and international clients on cross-border investments and M&A transactions, with notable expertise in the infrastructure, TMT, financial services and real estate sectors. Additional capacity to assist with VAT, transfer pricing and tax litigation.

Strengths Clients are quick to commend the team's "in-depth knowledge of complex tax matters."

Interviewees report that the lawyers are "business-oriented, and combine legislative and business reality."

Work highlights Assisted Fluidra with tax aspects of the company's merger with Zodiac.

Notable practitioners


Albert Collado
elicits widespread praise from interviewees, with one source dubbing him "an international reference," and another: "An institution in his field of specialism." His expertise spans the review of national monetisation systems, the tax treatment of royalties and M&A deals.

Clients report that
Francisco Lavandera Noguera
"has a very broad vision of tax, which allows him to provide global tax advice." He regularly assists with tax aspects of acquisitions.


Manel Maragall
frequently assists with the tax structuring of real estate transactions. Clients state: "He has a lot of experience and is very solid."

Department head
Miriam Barrera Ubieto
frequently advises prominent Spanish companies and banks on the tax structuring of transactions, as well as on the implementation of new regulation. Impressed clients note that she has "great technical solidity, and is hard-working and very empathetic."