Luis Manuel is the partner leading the International Tax Group at Garrigues, the largest Law Firm in Spain with a leading Tax Practice.
He has over 25 years of professional experience, having worked on International Taxation in Hungary (1996-1999), the US (2004-2005) and Spain (rest of his professional career), helping multinational groups in cross-border acquisitions and reorganizations.
During the last decade, he has focused his expertise in two relevant but different industries: real estate and digital economy. In this regard, Luis Manuel has assisted large real estate funds in their investments in Spain and has helped some of the major digital economy MNEs in their relations with the Spanish Tax Authorities, both in the case of tax audits and in respect of APAs and MAPs.
He lectures on International Taxation at the Centro de Estudios Garrigues and at the Centro de Estudios Financieros, and is the author of various chapters on International Taxation in several tax manuals and of articles on tax matters in Spanish and international journals. He is a member of the Madrid Bar Association.