LAWYERS C.V.
Luis Cuesta Cuesta

Lawyer
Office:
Barcelona 

Tel.: (+34) 93 415 74 00 
Fax: (+34) 93 415 84 00 


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Education and professional career

  • Degree in Law and in Business Administration, Universidad Abat Oliba CEU (2011).
  • Master Executive in Business Law from the Centro de Estudios Garrigues (2012).
  • International taxation course from the Centro de Estudios Financieros (2014).
  • Associate in Garrigues, Spanish and International Tax practice area (2011-2014).

 

Specialisation

  • He provides tax advice on an ongoing basis to Spanish and multinational business groups from a variety of business sectors, being an expert in taxation under the consolidated tax regime and in international taxation.
  • He has extensive experience in the provision of tax advisory services in relation to M&A transactions and restructuring processes of family and multinational groups. He also has considerable experience in due diligence processes, private client / wealth management and in inspection proceedings carried out by the Spanish tax authorities.

 

Languages

Spanish, English and Catalan.

 

Publications

Regular publication of articles in the firm knowledge and in specialized journals:

  • Tax criteria of the Spanish Tax authorities that has an impact in the taxation of tax groups, GA&P Tax Alert, 2016.
  • Enbridge Case: Lack of ‘‘Substance’’ Leads to Denial of 0% Dividend WHT under the EU Parent-Subsidiary Directive, European Tax Service, 2016.
  • The Dell Case—Spanish Subsidiary considered a Permanent Establishment, European Tax Service, 2016.
  • Spanish National Appellate Court allows foreign foundations to apply the special tax exemption regime provided for resident foundations, GA&P Tax Alert, 2015.