Esther Zamarriego Santiago

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Practice Area/Industry:

Languages Known:

  • Spanish
  • French


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Esther Zamarriego Santiago



1986-1997: Lawyer at the law firm of Dr. Dionisio Martínez Martínez, specializing in tax and corporate/commercial law.
Associate of Garrigues since 1997 (Tax Group).
Partner of Garrigues, Abogados y Asesores Tributarios since 2003 (Tax Group).
Teaching Experience:
Lecturer on Business Law, Escuela de Organización Industrial.
Courses on Tax Procedure, Centro de Estudios Garrigues and Universidad Francisco de Vitoria.
Regulatory Implementation of the new General Taxation Law (IFE).

Tax law.
Tax procedure and judicial review.

Lecturer on business law at the School of Industrial Organization.
Courses on tax proceedings at Garrigues’ Centro de Estudios and the Universidad Francisco de Vitoria.
Regulatory implementation of the new General Taxation Law (IFE).

Madrid Bar Association.

Academic background:

Degree in Law, Universidad Complutense de Madrid (1981-1986).
Specialist courses (among others):

  • Diploma in Tax Counseling and Tax Law,Centro de Estudios Empresariales y Profesionales.
  • Accounting for lawyers, Arthur Andersen.
  • Computerized accounting, Grupo Keynes España.
  • Judicial Review Jurisdiction, School of Health Sciences, Madrid Bar Association (center affiliated to Universidad Complutense de Madrid).


Various articles in journals and reviews specializing in tax law.