Luis Manuel Viñuales

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Practice Area/Industry:

Languages Known:

  • English
  • Spanish


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Luis Manuel Viñuales



Luis M. currently heads Garrigues’ International Taxation Group.  
Real estate sector: He advises foreign investors (primarily real estate investment funds and REITs) on a regular basis regarding their investments in Spain. In particular, he has in-depth knowledge of the regime applicable to SOCIMIs (Listed Corporations for Investment in the Real Estate Market), having advised numerous entities of this kind. 
Digital economy: Over the last few years, Luis M. has also advised major multinational groups operating in the so-called “digital economy”, helping them to determine the best investment structure to be adopted and manner of operating in Spain, and handling inspection proceedings carried out by the Tax Agency (AEAT). Similarly, alongside Garrigues’ Transfer Pricing experts, he has played an active role in the negotiation of APAs for groups operating in this sector.
International: Luis M. has advised numerous groups - both Spanish and foreign - regarding their international expansion. In collaboration with Garrigues’ offices in Latin America, he has provided advice on major investments in the American continent, in which the regime applicable to Spanish Foreign Securities Holding Entities (hereinafter “ETVEs”) has been an important factor. 
Luis M. has over 25 years’ experience in the provision of tax advisory services (he joined Arthur Andersen in Madrid in late 1992). He has spent the greater part of his professional career in Spain, although with some foreign postings (Arthur Andersen Budapest from 1996 to 1999 and Garrigues New York in 2004 and 2005) which have given him ample first-hand experience of the international business environment.
As a lecturer, he teaches on several courses run by Centro de Estudios Garrigues and Centro de Estudios Financieros. He is also a regular speaker on the International Taxation Specialization course organized by Instituto de Estudios Fiscales and participates in international taxation seminars (Tax Executive Institute – T.E.I., American Bar Association – A.B.A., etc.).
Luis M. is a member of the Madrid Bar Association.
He is a member of the Tax Affairs Committee of the American Chamber of Commerce,
He is an active member of Fundación Impuestos y Competitividad.

Academic background:

Degree in Law and in Economics and Business, Universidad Pontificia de Comillas (ICADE E-3).


Most recent publications (*):

  • “Plan de Acción BEPS: una reflexión obligada”, published by Fundación Impuestos y Competitividad, June 2017
  • “Manual de Fiscalidad Internacional”, published by  Instituto de Estudios Fiscales, June 2016.
(*) as co-author