Ranking tables
Tax | Europe
Spain
Rankings overview for Departments
Band 2
Band 3
Band 4
Band 5
Senior Statespeople
Eminent Practitioners
Band 1
Band 2
Band 3
- Alberto Ruano Addleshaw Goddard LLP19 Years Ranked
- Alejandro Meca Linklaters9 Years Ranked
- Antonio Barba Cuatrecasas7 Years Ranked
- Araceli Saenz de Navarrete EY Abogados8 Years Ranked
- Javier Vinuesa Magnet Gómez-Acebo & Pombo13 Years Ranked
- Jesús López Tello Uría Menéndez19 Years Ranked
- Miguel Ángel Sánchez Hogan Lovells International LLP19 Years Ranked
- Rafael García Llaneza Uría Menéndez19 Years Ranked
Band 4
- Andrés Sánchez Cuatrecasas18 Years Ranked
- Carlos Ferrer Cuatrecasas6 Years Ranked
- Carlos Rodríguez DLA Piper Spain16 Years Ranked
- Carmen Mata Garrigues4 Years Ranked
- David López-Pombo Uría Menéndez4 Years Ranked
- Diego de Miguel CMS8 Years Ranked
- Fernando Remón Cuatrecasas5 Years Ranked
- Gonzalo Rincón de Pablo Garrigues9 Years Ranked
- Ishtar Sancho A&O Shearman7 Years Ranked
- Iván Rabanillo Latham & Watkins6 Years Ranked
- Javier de Rojas Sánchez Garrigues5 Years Ranked
- Javier Gazulla Gómez-Acebo & Pombo11 Years Ranked
- Javier Hernández Galante Ashurst9 Years Ranked
- Javier Prieto Araoz & Rueda14 Years Ranked
- José Ramón Vizcaino Pérez-Llorca5 Years Ranked
- Juan Garicano Hogan Lovells International LLP7 Years Ranked
- María Cortizas Dentons5 Years Ranked
- Miguel Baz DLA Piper Spain16 Years Ranked
- Pablo Ulecia EY Abogados6 Years Ranked
- Raúl Salas RocaJunyent8 Years Ranked
- Javier González CarcedoPwC Tax & Legal
- Pablo Romá BohorquesRomá Bohorques Tax & Legal
Band 5
- Carlos Marcelo Antuña CMA Abogados3 Years Ranked
- Diego Martín-Abril y Calvo Gómez-Acebo & Pombo6 Years Ranked
- Enrique Ortega Carballo Gómez-Acebo & Pombo5 Years Ranked
- Francisco Conde Garrido3 Years Ranked
- Gema de la Calle Mavens Abogados15 Years Ranked
- Guillermo Canalejo Uría Menéndez17 Years Ranked
- Ignacio Arráez MAIO Legal12 Years Ranked
- Ignacio Costa Cuatrecasas17 Years Ranked
- José Azqueta Pérez-Llorca2 Years Ranked
- José María Gómez Rosende Deloitte Abogados y Asesores Tributarios, S.L.U.6 Years Ranked
- Luis Soto Watson Farley & Williams12 Years Ranked
- Marta Esteban Herbert Smith Freehills13 Years Ranked
- Miguel Caamaño Anido CCS Abogados11 Years Ranked
- Pablo Tejerizo Addleshaw Goddard LLP2 Years Ranked
- Rafael Calvo Salinero Garrigues8 Years Ranked
- Ramón Palacín EY Abogados7 Years Ranked
- Roberto Grau Clifford Chance LLP4 Years Ranked
- Santiago Díez Marimón Abogados19 Years Ranked
- María García ChanzáRomá Bohorques Tax & Legal
Band 6
- Ana Mayo finReg3601 Years Ranked
- Carlos Albiñana Jones Day19 Years Ranked
- Lourdes Pérez-Luque Toda & Nel-lo Abogados1 Years Ranked
- Lucía Goy Mastromiechele Gentile Law1 Years Ranked
- Nicolás Martín Herbert Smith Freehills19 Years Ranked
- Paz Irazusta Cuatrecasas2 Years Ranked
- Pelayo Oraa KPMG Abogados1 Years Ranked
- Ramón López de Haro Deloitte Abogados y Asesores Tributarios, S.L.U.5 Years Ranked
- Rocío Reyero EY Abogados9 Years Ranked
- Jorge SarróDWF-RCD
- Jose Aguilar SheaSquire Patton Boggs
- José María DuránDWF-RCD
All Departments profiles
Band 1
1 CuatrecasasTax2025 | Band 1 | 19 Years RankedCuatrecasas is widely recognised as having a market-leading tax practice with proven strength in all aspects of Spanish tax law and with top-ranked teams in Madrid and Barcelona. The law firm advises family-owned businesses that have operations in multiple jurisdictions on the tax aspects of corporate restructurings. The team also provides ongoing support to global or Spanish corporates, advising on diverse topics ranging from the calculation of corporation tax through to the update of transfer pricing policies. Cuatrecasas assists asset managers and high net worth individuals with the structuring of investments into Spanish assets or tax planning for the divestment of the same. Additionally, the lawyers have experience in the tax structuring of cross-border transactions between Spain and either Latin America or wider Europe. The litigation practice both defends clients in tax inspections and leads public law challenges to decisions made by tax authorities or government bodies.1 GarriguesTax2025 | Band 1 | 19 Years RankedGarrigues has a tremendous reputation for coverage of both major international and smaller domestic tax mandates across a network of highly regarded Spanish and global offices. The law firm attracts considerable attention for its ability to litigate against Spanish tax authorities, having handled high-profile and high-value proceedings on behalf of major taxpayers. The team has experience in Supreme Court proceedings and public policy mandates seeking to challenge the substance or application of Spanish tax law. Garrigues also advises private equity investors and corporate clients on the structuring of cross-border transactions. The team further handles general advisory and tax compliance topics, assisting with the calculation of corporate income tax and the preparation of tax filings on behalf of major Spanish corporates. It offers additional support with VAT issues, transfer pricing and the taxation of employee benefits. The firm also advises on issues concerning the specific regime for Spanish REITs or the taxation of debt capital markets and other financial instruments.1 Uría MenéndezTax2025 | Band 1 | 19 Years RankedUría Menéndez consistently wins roles on the structuring of Spain's largest M&A or finance transactions. The law firm acts for issuers and underwriters on specific issues relating to the taxation of capital markets instruments. The team attracts particular attention for its handling of transactions with a strong real estate component, often assisting either buy-side real estate investors or sell-side banks with tax structuring transactions. It also assists with requests for advance tax rulings from the Spanish authorities to clarify the direct and indirect tax consequences of corporate transactions. Uría Menéndez has experience in the negotiation of advance pricing agreements in support of commercial agreements between manufacturers and their distributors.
Band 2
2 AshurstTax2025 | Band 2 | 19 Years RankedAshurst advises real estate investors and banks on the creation of tax-efficient structures for their acquisitions of Spanish assets or loan portfolios. The firm has a strong litigation practice that handles tax audits, administrative appeals and subsequent high court litigation on behalf of foreign and Spanish corporates. Ashurst assists with the design of transfer pricing policies, the negotiation of supporting advance pricing agreements and the defence of companies in related tax audits. It also handles standalone advisory mandates relating to the insurance of tax risks in M&A transactions.2 Baker McKenzieTax2025 | Band 2 | 19 Years RankedBaker McKenzie combines a key global brand with the superb reputations of individual partners in Madrid to attract diverse transactional and contentious tax mandates. The firm advises family offices, institutional investors and management teams on the tax planning of corporate sale processes, regularly assisting with the Spanish aspects of global strategic M&A or restructuring transactions. The team has additional experience in tax audits and transfer pricing. It has a highly regarded indirect tax practice that handles VAT refund applications and advisory mandates linked to changes in Spanish legislation.2 EY AbogadosTax2025 | Band 2 | 19 Years RankedEY Abogados has a substantial tax team that benefits from the presence of numerous individuals with previous experience working within the Spanish tax administration. The law firm earns praise from market commentators for success in attracting instructions on the tax due diligence and structuring of a significant volume of private equity, real estate and finance transactions. The team offers wide-ranging tax advisory and compliance services to major clients, bringing together specialised transfer pricing and VAT lawyers to assist with tax planning and the mitigation of tax risks. EY Abogados also represents companies in tax audits and in appeals up to Spain's Supreme Court. It has a strong reputation for work on behalf of insurers and other international financial services companies.2 LinklatersTax2025 | Band 2 | 19 Years RankedLinklaters has a superb reputation for its capacity to handle tax matters attached to high-value transactions. The law firm acts for Spanish and foreign private equity firms on tax structuring questions arising at either the acquisition or exit stage of energy sector and real estate investments. The team advises on the tax consequences for borrowers and lenders of refinancing transactions or the restructuring of corporate debt. Linklaters assists with the tax aspects of both equity and debt capital markets mandates for underwriters and major Spanish corporates. The team further interacts with the tax administration in order to identify potential tax risks in corporate transactions and represents international companies in refund requests.
2 Pérez-LlorcaTax2025 | Band 2 | 19 Years RankedPérez-Llorca's tax team advises major Spanish corporates on contentious-administrative appeals against aggressive tax audits. The firm has experience in high-profile cases that reach the Spanish Supreme Court. The team handles the tax aspects of corporate transactions, including real estate asset acquisitions and highlight M&A mandates in the Spanish sector. Pérez-Llorca also advises on the design of transactions so as to enable the tax-efficient transfer of IP rights. The firm attracts further attention for the understanding of rules concerning tax incentives for research and development activities.
Band 3
3 Clifford Chance LLPTax2025 | Band 3 | 19 Years RankedClifford Chance acts for prominent banks and investment funds on the tax aspects of financial products. The law firm handles diverse tax matters arising for companies in the real estate sector, with experience in mandates relating to the listing of Spanish REITs, the acquisition and integration of competing real estate developers, and the negotiation of individual asset transactions. The team also advises on acquisition and asset finance transactions.3 FreshfieldsTax2025 | Band 3 | 19 Years RankedFreshfields Bruckhaus Deringer frequently handles tax issues related to international M&A and finance transactions. The law firm advises top international funds and their portfolio companies on the tax structuring of investments in Spain. The team engages with policymakers in order to clarify aspects of Spanish tax law. Freshfields Bruckhaus Deringer also stands out for its work on behalf of real estate investment funds or energy companies looking to raise finance through equity and debt capital markets.3 Gómez-Acebo & PomboTax2025 | Band 3 | 20 Years RankedGómez-Acebo & Pombo's team assists with the tax structuring of corporate or finance transactions. The law firm advises on tax matters relating to the issuance of debt capital markets instruments or the negotiation of term loans for the financing of projects. The team also acts for selling shareholders and private equity buyers on the identification and negotiation of tax issues in transactions. Gómez-Acebo & Pombo further handles general tax advisory mandates for smaller domestic clients and handles litigation before Spain's tax tribunals and judicial courts.
3 KPMG AbogadosTax2025 | Band 3 | 19 Years RankedKPMG Abogados offers standout capabilities in the review and defence of global transfer pricing policies, with proven experience in the negotiation of advance pricing agreements. Clients benefit from a highly regarded indirect tax team that handles both contentious and advisory mandates linked to the payment of VAT. The lawyers advise institutional investors on the due diligence or structuring of cross-border corporate transactions. The KPMG team also handles tax litigation proceedings. The team has additional expertise in tax issues arising from real estate transactions.3 Latham & WatkinsTax2025 | Band 3 | 16 Years RankedThe Latham & Watkins team regularly acts for international asset managers on tax issues arising at the initial investment or exit stages of transactions. The firm advises on the structuring of acquisition finance agreements and the design of tax-efficient management incentive plans for new investments. The team draws on experience working across Latin American jurisdictions and in the USA to win cross-border transactional mandates from major Spanish corporate clients. Latham & Watkins also handles tax planning matters for US-headquartered multinationals.
Band 4
4 A&O ShearmanTax2025 | Band 4 | 19 Years RankedAllen & Overy advises leading Spanish and international banks on the tax structuring of acquisition or project finance agreements. The team has experience in assisting with tax aspects of joint ventures. The group assists asset management companies with Spanish investments and advises on the tax issues relating to the financing of these. Allen & Overy also defends clients in tax inspections.4 Deloitte Abogados y Asesores Tributarios, S.L.U.Tax2025 | Band 4 | 19 Years RankedThe Deloitte Legal tax team assists with the design of transfer pricing policies and handles requests for advance pricing agreements to support the same. The team advises on the tax due diligence of international transactions, including inbound private equity investments and outbound strategic acquisitions carried out by Spanish energy companies. Deloitte additionally provides advisory services relating to the taxation of employees or the fulfilment of tax compliance obligations. Further areas of expertise for the firm include litigation over the calculation of VAT.4 Hogan Lovells International LLPTax2025 | Band 4 | 19 Years RankedHogan Lovells provides tax-planning services to real estate investors or developers looking to buy or sell high-value Spanish assets. The law firm advises asset managers with the tax structuring of Spanish investments. The firm has a notable track record in the international tax planning of Latin American corporate acquisitions and restructurings. Hogan Lovells has key partners specialised in the tax-efficient structuring of ship finance agreements who handle a mixture of contentious and advisory mandates on behalf of Spanish banks or shipyards. It also attracts attention for insurance sector expertise.
Band 5
5 Addleshaw Goddard LLPTax2025 | Band 5 | 19 Years RankedAddleshaw Goddard provides tax structuring and planning advice, notably assisting clients with the complex cross-border transactions. Its clients base includes companies active in the finance, sport and energy spaces. The team is also able to represent clients in contentious proceedings.
5 Araoz & RuedaTax2025 | Band 5 | 16 Years RankedAraoz & Rueda has notable experience in the tax structuring of mid-cap M&A and real estate transactions. The firm handles standalone advisory mandates for companies and industry associations seeking to ensure compliance with Spanish tax rules. Araoz & Rueda also advises on double taxation treaties in force between Spain and several other jurisdictions.5 CMSTax2025 | Band 5 | 19 Years RankedCMS 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.5 DentonsTax2025 | Band 5 | 6 Years RankedThe Dentons tax team demonstrates experience in transactional tax planning matters. The law firm also advises on the tax aspects of the acquisition and financing of investments into Spanish companies, real estate assets and loan portfolios. Dentons is a popular choice for companies with operations in Spain and the UK. The law firm boasts a diverse client roster ranging from private equity houses to real estate funds and large corporates.
5 DLA Piper SpainTax2025 | Band 5 | 17 Years RankedDLA Piper often handles international tax mandates on behalf of Spanish companies seeking to expand activities in the USA or Latin America. The law firm acts on global transfer pricing practice with experience in the update of transfer pricing policies and their defence in Spanish tax audits or litigation. DLA Piper's team assists with the structuring of real estate transactions and advises on tax issues relating to supporting financing and corporate restructuring.5 GarridoTax2025 | Band 5 | 5 Years RankedGarrido's team is noted by market sources for the number of its partners with experience working for the Spanish tax authority. The law firm is recognised for its extensive expertise in assisting clients with tax inspections and a wide range of litigation, including cases relating to criminal fines, VAT and corporate tax. The team also advises domestic and multinational clients on tax planning and the structuring of businesses and assets. Garrido offers additional strength in handling tax elements of M&A deals in international contexts.5 RocaJunyentTax2025 | Band 5 | 18 Years RankedRocaJunyent advises financial services companies and manufacturers on the creation of transfer pricing policies and the defence of them in Spanish tax audits. The firm also assists with the review of companies' corporate tax liabilities and handles related restructuring processes. Its team additionally advises on the taxation side of infrastructure projects. RocaJunyent also stands out for its lawyers' understanding of the tax regime for foundations, with experience in the structuring of cross-border projects.
Band 6
6 Andersen SpainTax2025 | Band 6 | 11 Years RankedAndersen benefits from tax law capabilities spread across offices in Valencia, Madrid and Seville. The law firm's non-contentious practice advises on M&A and real estate transactions, with further expertise in transfer pricing and the review of international corporate tax structures. Its client roster includes banking and hospitality groups as well as sports clients.6 Broseta AbogadosTax2025 | Band 6 | 16 Years RankedBroseta Abogados is a well-regarded firm that offers corporate tax advisory services to Spanish companies. The firm has key partners based in Madrid and Valencia, while a smaller office in Zürich assists financial institutions and banks with wealth management mandates and international taxation. The team advises on contentious matters, including claims for the refund of VAT. Broseta is also well versed in tax aspects of corporate restructurings.6 Herbert Smith FreehillsTax2025 | Band 6 | 15 Years RankedHerbert Smith Freehills focuses on the tax structuring of corporate and finance transactions. The law firm assists asset managers with the acquisition of NPL or REO portfolios. The team also acts for lenders on the structuring of acquisition finance facilities. Herbert Smith Freehills has additional experience on the buy and sell sides of private equity investments into Spanish corporates, with experience in the refinancing of underlying debts and the negotiation of new management incentive plans.6 Marimón AbogadosTax2025 | Band 6 | 11 Years RankedMarimón Abogados advises on the tax issues arising from international transactions, joint venture agreements and corporate restructurings. The team assists with the structuring of Spanish real estate projects. The law firm additionally handles advisory mandates relating to the tax regime for family businesses. Marimón also advises on the availability of tax incentives for companies' research and development activities.6 Mavens AbogadosTax2025 | Band 6 | 6 Years RankedMavens Abogados garners support for its notable activity advising clients on the tax structuring of corporate transactions. This includes supporting clients with all tax aspects of incorporations and shareholding mandates.