Described by clients as ‘one of the strongest teams in the market’, CMS Albiñana y Suárez de Lezo excels in transactional tax matters, tax planning, and litigation before the Spanish tax authorities. Practice head Diego de Miguel, who stands out for his expertise in local and international reorganisations, is highly sought after by major Spanish companies and family offices for both contentious and non-contentious tax matters. Ricardo Héctor regularly advises clients across sectors such as banking, real estate, automotive, tech, energy, retail and insurance on the tax implications of M&A transactions and corporate restructurings.

Legal 500 Editorial commentary

Testimonials

Collated independently by Legal 500 research team.

  • ‘Good service within the appropriate time frame. I would definitely work with them again.’
  • ‘Both Diego de Miguel and Ricardo Héctor, and consequently their teams, have the ability to adapt to the needs of the company. They demonstrate great capacity for work, identifying problems, proposing solutions, and providing clear responses.’
  • ‘The firm stands out for its speed and precision in responding to queries, always providing clear and reliable advice. Additionally, they have a team of specialists in each area, guaranteeing highly specialised and up-to-date support in tax matters, which inspires confidence in the management of our affairs.’
  • ‘The CMS tax team is the best in its field. It is multidisciplinary, covering all areas of tax law and supporting clients in tax structures, procedures, and daily queries. They have an incredible reactive capacity, and their client service is unmatched. Their ability to anticipate challenges and offer proactive advice sets them apart.’
  • ‘This firm’s tax practice combines exceptional technical knowledge with a client-centric approach. The team consistently delivers tailored solutions, demonstrates a thorough understanding of local and international tax issues, and integrates technology effectively to streamline processes. Their proactive advice ensures clients are well-prepared for developments.’
  • ‘The tax team, as a whole, is composed of outstanding professionals with excellent technical and interpersonal qualities. Diego de Miguel, the main partner, combines technical expertise, strategic thinking, and empathy, making him an exceptional professional. Ricardo Héctor is pragmatic, results-oriented, and highly skilled in complex tax analysis, particularly in M&A. Their associate, Marta Burgos, is rigorous, thorough, and of exceptional human quality, creating one of the strongest teams in the market.’
  • ‘What truly sets this firm apart is its ability to help clients understand complex concepts, explaining them clearly and engagingly without overlooking any detail. This makes navigating intricate tax matters much more manageable and accessible.’
  • ‘I have liaised with the CMS Tax Department in Spain, and they have been extremely helpful, responding to queries promptly. Their team is knowledgeable, and their English communication, both written and verbal, is clear. They consistently address matters thoroughly and efficiently.’

Key clients

  • Brookfield
  • DIGI
  • Playtomic
  • Re:cap
  • Sandaya
  • Aviva
  • BOMAG
  • Mirova
  • Encavis
  • Signpost

Work highlights

  • Advised Brookfield on the negotiation of the SPA and other transaction documents related to the acquisition of the remaining 50% of its stake in X-Elio.
  • Advised DIGI on the Spanish law aspects of the sale of its fiber optic network to a vehicle comprising Macquarie, Arjun and Aberdeen.
  • Advised Playtomic on the entrance of tennis star Rafael Nadal into its stake.

Lawyers

Leading partners
The strongest partners in their field, leading on market-leading deals and endorsed by peers and clients alike.
Next Generation Partners
Junior partners with significant recognition from clients and peers in the market and key roles on multiple matters.

Practice head

The lawyer(s) leading their teams.

Diego de Miguel

Other key lawyers

Ricardo Héctor, Marta Burgos