Luis Manuel Viñuales

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Practice Area/Industry:

Languages Known:

  • English
  • Spanish


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Luis has pursued his career in the area of international taxation in Madrid (Arthur Andersen, 1992-1996), Budapest (Arthur-Andersen, 1996-1999), Madrid (Garrigues, 1999-2004), New York (Garrigues LLP, 2004-2005) and again in Madrid (Garrigues, 2005 – to date).

His professional experience in jurisdictions as diverse as the US, Spain and Hungary has endowed him with both a global vision as well as first-hand understanding of international transactions, advising numerous multinational groups on their foreign investments and participating in major acquisitions, mergers and restructurings of a transnational nature. Throughout his professional career, Luis has been closely involved in the real estate industry, advising international real estate funds and groups on their investment structures in Spain as well as on financing and asset acquisition transactions in this country. At the same time, he has advised Spanish groups across a range of industries on foreign expansion. He also has notable experience in advising companies in the telecommunications and new technologies industries.

In the last few years he has teamed up with our Transfer Pricing experts on a number of relevant APAs and regularization procedures, as well as in Transfer Pricing tax audits, leveraging on his broad experience in the field of International Taxation and leading the relationship with the International Tax Office of the Spanish Tax Agency (“ONFI”).

He is currently the partner leading the International Taxation Group at the Madrid office and a Member of the Real Estate Group.

Lecturer on several programs offered by Centro de Estudios Garrigues (Executive Master’s program on Taxation, International Taxation Master’s program, Banking and Finance Master’s program); lecturer on the international taxation program offered by Centro de Estudios Financieros (CEEF) – International Real Estate Taxation; and regular speaker on the advanced specialist course on international taxation run by Instituto de Estudios Fiscales (International Real Estate Taxation).

Speaker at numerous courses and seminars on international taxation, both in-house and external, at national and international level (IFE, IIRS, American Bar Association, T.E.I. etc.).

Member of the Madrid Bar Association.

Member of the Tax Committee of the American Chamber of Commerce.

Academic background:

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