Luis Cuesta Cuesta


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

Send e-mail.

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).



  • 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.



Spanish, English and Catalan.



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.