Daniel Armesto Macías

Daniel Armesto

Practice Area/Industry:

Languages Known:

  • Basque
  • English
  • Spanish


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Daniel Armesto Macías



Daniel leads Garrigues’s tax practice in the Basque Country. Daniel has a well recognized reputation in international and EU tax law and practice.
With more than 25 years of experience, Daniel provides a comprehensive approach to all tax and legal aspects of international transactions, coordinating teams of lawyers specialized in all major legal areas across a range of jurisdictions. He has been involved, among others, in BOT projects for railroads in several countries, a joint venture for the development of thermosolar power plants in Spain, Abu Dhabi and the USA, acquisitions of manufacturing companies taking advantage of the special tax regulations in the Basque Country, the acquisition of a major electricity company in Brazil, and the design and implementation of structures based on Basque holding companies for multinational groups.
Daniel has lectured at the University of the Basque Country, the University of Deusto and the Mondragon University, as well as at numerous seminars and conferences organized by, among others, Asociación para el Progreso de la Dirección, ICEX, Editorial FITAX, Editorial Aranzadi and the Basque Country Association of Economists. He is a member of the board of the Spanish Association of Financial Law, the Spanish branch of  the International Fiscal Association (IFA). He is responsible for knowledge management on energy matters at Taxand, an alliance of firms providing tax advisory services across 48 countries. 
Daniel has advised the tax authorities of the Basque Country and the Basque Business Association (Confebask) on tax policy matters. He represented Confebask before the European Court of Justice, defending the fiscal autonomy of the Basque Country as compatible with EU law (joined cases C-428/06 to C-434/06). 
Daniel has been named among the “Best Lawyers in Spain” every year since 2009.  He has also been designated Best Lawyers’ Bilbao Tax “Lawyer of the Year” in two occasions (2013 and 2017). 

Academic background:

Degree in Law from University of Deusto (honors with distinction).


Author of numerous articles for the general and economic press, as well as for professional journals, both domestic and international.   Of particular note are his contributions to tax publications of Editorial Aranzadi, Forum Fiscal de Bizkaia, International Tax Review, European Taxation and Bloomberg’s International Tax Planning Review.
Daniel is on charge of the chapter on Spain in Mergers & Acquisitions, edited by the International Bureau of Fiscal Documentation.