Partners

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Tlfno.: +34.971.21.34.84
Fax: +34.971.21.31.50
Avda. Conde Sallent, 23
07003 Palma de Mallorca, (Spain)

Practice Areas:

Joined the Firm:

1991, Barcelona (Spain) 

Languages:

Spanish, English, Catalan 

José Manuel Cardona  

Partner 

Professional Experience

Tax advisor at Ribas y Asociados from 1987 to 1989.
Joined the Barcelona office of Garrigues Abogados in 1991.

From September 1992 to date he has worked as a lawyer and tax advisor at the Palma de Mallorca office.

He holds the position of Secretary to the Board of Directors of leading Balearic Islands companies.

He is a member of the Garrigues Abogados y Asesores Tributarios Hospitality and Tourism Department, providing specific tax and legal advisory services to the tourism industry.

Providing specific tax and legal advisory services to the tourism industry.

Assistant lecturer in tax on the Master’s Degree in Business Administration at CEFEM (1994-1998), Palma de Mallorca.

Balearic Bar Association. Círculo de Economía de Mallorca (Mallorca Business Association).

Academic Background

Degree in Law, Universidad de las Islas Baleares (1982-1987).
Master’s Degree in Corporate Tax Advisory Services, Instituto de Empresa (graduated in 1990).

Publications

Regularly participates as organizer and speaker at seminars and conferences, and writes legal articles for the press, the most noteworthy of the last two years being (*):

  • Speaker at the Seminar on Taxation in the Hotel Industry (Barcelona, March 2003).
  • Speaker at the Seminar on the Reform of Personal Income Tax and Salary Systems (Palma de Mallorca, March 2003).
  • Speaker at the Seminar on 2002 Fiscal Year-End and Tax Revaluation for Companies (Palma de Mallorca, November 2002).
  • Speaker at the Seminar on the Legal and Tax Aspects of the Tourism Industry (Barcelona and Palma de Mallorca, April 2003).
  • Speaker at the Seminar on the Family Business and the 2003 Tax Reform (Palma de Mallorca, February 2003).
  • Speaker at the Conference on the Taxation of the Tourism Industry organized by Instituto de Fomento Empresarial (Madrid, January 2003).
  • Speaker at the Seminar on Legal and Tax Aspects of the Internationalization of the Tourism Industry (Palma de Mallorca, June 2002).

(*) originally given in Spanish. For further information, see Spanish version of CV.