Elia Pons Gasulla


Practice Area/Industry:

Languages Known:

  • English
  • Spanish
  • Valencian

Elia Pons Gasulla

Principal associate


Elia Pons joined the Tax Department at Garrigues’ Valencia office in 2003. Since 2004 she has been a member of the Tax Department at the Madrid office, where specializes in international and real estate taxation.

She has extensive experience in the direct and indirect taxation of foreign real estate investments and Spanish investments abroad, including acquisition/divestment structures aimed at the acquisition/transfer of real estate assets (asset deals) or real estate companies (share deals) in Spain. In addition, she has significant expertise in the Spanish REIT regime (Listed Corporations for Investment in the Real Estate Market, known as “SOCIMIs”), both in the creation and adaptation of structures to meet the requirements to qualify for the special tax regime (company restructuring), as well as in the application of the special tax regime (taxation of the vehicle and the investors).

She also provides ongoing advice to multinational corporations and consolidated tax groups, including such matters as corporate restructuring and acquisition processes (due diligence reviews), tax inspections and tax procedures.

Elia Pons is a member of the Castellón Bar Association.    

Academic background:

Degree in Law, Universidad Pontificia de Comillas (ICADE E-1).

Master’s Degree in Tax Law, Centro de Estudios Garrigues


Elia Pons is the author of various works published by “Estrategia Financiera”, IBFD, etc.