Elena Martínez Pastor


Practice Area/Industry:

Languages Known:

  • English
  • Spanish

Elena Martínez Pastor

Senior associate


Elena Martínez Pastor is a senior associate in the Tax Department of Garrigues, where she has pursued her entire professional career. She specializes in tax law, with an emphasis on tax litigation.

Within the tax litigation group, she regularly acts before the different courts in disputes with the tax authorities, filing the related briefs or appeals in the different stages of all kinds of tax proceedings (from basic tax assessments to more specific proceedings such as conflict in the application of the tax law, simulation, enforcement of secondary tax liability, valuation proceedings, etc.). She also plays an active role in tax inspection processes, advising clients on procedural and tax law matters.

In addition, she provides recurring advice on tax matters to entities from myriad sectors.

She is a regular speaker at seminars and conferences organized by the Firm and various specialized centers such as the Management Progress Association (APD), IFAES, etc.

Elena Martínez is a member of the Madrid Bar Association.                               

Academic background:

Degree in Law, Universidad Complutense de Madrid (with honors).

Master’s Degree in Litigation Practice, Instituto de Empresa (October 2000 to July 2001).

Further special qualifications in accounting and procedural matters.


Co-author of the books “Tax Management and Inspection Regulations Discussed” (*), published by La Ley (January 2011), and “The Most Relevant Court Cases in 2012 and 2014 of the Big Firms” (*) 2013 and 2015 Edition (Editorial La Ley).

She has also published numerous articles on current tax issues, including most notably those published in recent years in the journal Estrategia Financiera.

(*) originally published in Spanish. See Spanish CV for more information.