Carlos Gómez Barrero

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Languages Known:

  • English
  • Spanish


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Carlos Gómez Barrero



Carlos Gómez is the partner in charge of the VAT, customs and indirect taxes practice at Garrigues, and has spent his entire career at the firm since joining Arthur Andersen in 1991.

He provides specialist VAT advice to companies in all areas of activity, as well as acting in tax proceedings, including before the European Court of Justice.

He is a member of the VAT Expert Group set up by the EU Commission, in charge of advising the Commission on the preparation of legislative acts and other EU policy initiatives and to provide insight concerning their practical implementation in the field of VAT.

Carlos Gómez is a member of the European VAT Club, a debating organization made up of VAT experts from European law firms as well as a member of the Steering Committee of Indirect Taxes of Taxand.

He is also a member of the indirect taxation working group of the Spanish Association of Tax Advisers (AEDAF) and has represented the association on the Indirect Taxation Committee of the European Tax Confederation (CFE).

He is a lecturer in VAT on the Master’s and Executive Degree programs at Centro de Estudios Garrigues, an associate university professor at Universidad Antonio de Nebrija and a habitual speaker at seminars and conferences on the subject organized both by the Firm and by specialist centers.

He is also a trainer at the International VAT Expert Academy.

He has collaborated with Spanish Confederation of Employers' Organizations (CEOE) through the indirect taxation commission of the Tax Committee.

He is a member of the Madrid Bar Association.

Academic background:

Law Degree, Universidad Pontificia Comillas de Madrid (ICADE, specialization E-1 – Corporate Legal Advisor) , 1991. Master’s Degree in European Union Studies, Instituto Europeo, 2009. University Diploma on EU Customs Law, University of Valencia, 2015. 


Carlos Gómez is the co-author of “Value Added Tax” (Impuesto sobre el Valor Añadido) published by Instituto de Estudios Fiscales (Manuales de la Hacienda Pública) in 2006, and has also contributed to the 2009 Tax Yearbook (Anuario Fiscal) published by La Ley and to “The tax treatment of financial lease transactions” (El régimen fiscal de las operaciones de arrendamiento financiero) published by Asociación Española de Leasing.

He is a member of the Editorial board of “Fiscalidad Internacional y Negocios Transnacionales” published by Thomson Reuters Aranzadi.

He has authored numerous articles in Spanish and international journals (“Estrategia Financiera”, published by Wolters Kluwer España, “Carta Tributaria” or “International Tax Review”) and is in charge of the VAT and customs newsletters and bulletins published by Garrigues.

He is also responsible for Spain in the indirect taxation area of the journal “Highlights & Insights on European Taxation” (Kluwer) and for updating the chapter on Spain in “VAT in Europe” published by the IBFD.