Carlos Ruiz Merino

CO-FOUNDER & PARTNER RESPONSIBLE FOR THE FISCAL AREA

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Bachelor’s Degree in Economics from the University of Málaga.

Master's Degree in Tax Consulting (MAF) from ESESA.

Carlos’ previous professional career was developed in large professional offices such as KPMG, Cremades&Calvo-Sotelo Abogados and Garrigues Abogados, where he focused his work on general tax advice to companies.

As a tax adviser, he has been providing tax advice to a large number of family-owned companies nationwide, as well as providing VAT advice to national and international companies.

His involvement in the tax procedures of corporate restructuring operations (mergers, acquisitions, spin-offs, branch contributions, stock exchanges, etc.) has greatly enriched and informed his professional career.

Carlos also teaches as Associate Professor in the Department of Public Finance of the Faculty of Economics at the University of Malaga.


Luis Gajate Bonilla

ASSOCIATE

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Bachelor’s Degree in Business Administration and Management from the University of Jaén.

Master’s Degree in Taxation at the Garrigues Studies Centre (Madrid).

Luis developed his previous professional career between KPMG (Málaga) and Landwell-Price Waterhouse Coopers (Madrid), focusing on general tax advice to companies.

As a tax adviser, he has been providing tax advice to a large number of national and international companies, focusing his advice on restructuring and tax planning of groups of companies.

His expertise is focused on the field of corporate tax, tax planning for individuals and international taxation.


Beatriz Barba Luque

ASSOCIATE

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Bachelor’s Degree in Law from the University of Málaga.

Degree in Business Studies from the University of Málaga.

Master's Degree in Tax Consulting and Taxation from the CEF (Centre for Financial Studies) in Madrid.

She previously worked in a family office in Madrid, where she focused on general tax advice to individuals and companies.

As a tax adviser, she has been providing tax advice to individuals and large estates, as well as advice on tax procedures for individuals and companies.

Likewise, she specializes in Personal Income Tax, Successions and Donations, as well as tax planning for individuals.


Francisco Fernández

ASSOCIATE

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Bachelor’s Degree in Business Administration and Management from the University of Málaga and Master’s Degree in Tax Consulting at the Instituto de Empresas (MAF).

He is a member of the Illustrious College of Economists of Malaga.

For the main part of his career, Francisco worked in Garrigues (Malaga) and Deloitte (Malaga), focusing on general tax advice to companies.

As a tax adviser, he has been providing tax advice to a large number of national and international companies, focusing his advice on corporate operations (restructuring, mergers, etc.), as well as restructurings of family businesses and tax planning for Inheritance Duty.

In addition, he specializes in periodic advice on the issues that customers raise regarding their tax obligations, both nationally and internationally, and in the taxation of groups of entities (special consolidation regime and groups of VAT entities).


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