Tax Department

Elsa is a partner of Espanha e Associados and is the coordinator of the Tax Law Department.

She has coordinated teams dedicating to advising clients in international investment operations and in national and international company group restructuring, as well as in M&A and demerger operations, including managing tax due diligence teams. She also advises on indirect taxes, including VAT and Stamp Duty, and on property taxes in real estate transactions. She has worked in tax litigation, representing clients in administrative, judicial and arbitration proceedings involving a very varied range of substantive issues.

She graduated in 1997 from the Law School of Universidade de Lisboa.

Elsa founded Espanha e Associados Law Firm in 2004, with her two partners, João Espanha and Rita Beirôco.

She is a arbitrator for the tax matters at the Administrative Arbitrage Centre (Centro de Arbitragem Administrativa - CAAD)

Portuguese, English and Spanish

AFP – Associação Fiscal Portuguesa APCF – Associação Portuguesa de Consultores Fiscais

Elsa graduated in 1997 from the Law School of Universidade de Lisboa. Elsa completed a post-graduate course in Taxation at ISG - Instituto Superior de Gestão in 2001, and attended a post-graduate course in Advanced Taxation at the IDEFF - Instituto de Direito Económico, Financeiro e Fiscal of the Law School of Universidade de Lisboa in 2008 and a post-graduate course in Corporate Law at the School of Universidade Católica in 2007. In 2002, she also completed the Practical Accounting and Balance Sheet Analysis Course held by the Instituto Empresarial de Contabilidade e Economia. Over the years, she has attended various training courses in different areas of tax law, social security law and accounting.