Manel Maragall de Gispert

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Languages Known:

  • Spanish
  • Catalan
  • English


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Manel Maragall de Gispert



Manel Maragall is the partner in charge of the real estate and public sector tax area at Garrigues in Cataluña, a firm where he has furthered his professional career after a period spent at Arthur Anderson. He specializes in tax and legal structuring of real estate investments in Spain and abroad: sale and lease transactions, distressed portfolios, foreign REITS.

He is also the partner in charge of the public sector and concession-holders tax area at Garrigues in Cataluña, and has broad experience in mergers and corporate reorganizations and in public-private partnerships for funding public infrastructure.

Manel provides ongoing tax advice to all types of companies in the real estate industry, public law entities and infrastructure concession-holders.

Manel Maragall appears in various directories such as Martinsdale or Who is Who in EU Property.

He is a regular speaker at seminars and conferences organized by Garrigues and by various specialized centers (ULI; Círculo Ecuestre, Club Inmobiliario, etc.), and a frequent article writer for specialized journals and the mainstream press. He also belongs to the Real Estate Industry Leadership Team in Taxand, the international alliance of independent tax advisory firms of which Garrigues is a founding member.

Conferences in the last years:

  • Barcelona Meeting Point. “Real estate investments in Eastern countries. Principal tax and legal considerations.”  Barcelona, October 2005. (*)
  • Club Inmobiliario Esade “The need for a REIT system in Spain.” Barcelona, November 2005. (*)
  • Central Europe Meeting Point “Structuring Investments in Central Europe. Tax Efficient Schemes”. Warsaw, April 2006.
  • Urban Land Institute. “New changes in the forthcoming reform of personal and corporate income tax, and the Tax Fraud Prevention Measures Law.”  Barcelona, November 2006. (*)
  • Urban Land Institute: “REITs come to Spain: The new regulation of SOCIMIs.” Barcelona, May 2009. (*)
  • “Spanish Real Estate Investments for German Institutional Investors.” Frankfurt, June 2009.
  • Urban Land Institute / Círculo Ecuestre: “A new model for construction and land transformation.” Barcelona, June 2011. (*)
  • Urban Land Institute / Círculo Ecuestre: Are the new SOCIMIs catalysts for the rent market?  Barcelona, January 2013. (*)

(*) originally delivered in Spanish. For further information, see Spanish version of CV

He has been a member of the Barcelona Bar Association since 1989 and belongs to the executive committee of the Urban Land Institute (ULI) for Barcelona and Spain.



Academic background:

Degree in Law from Universidad Complutense de Madrid (1982-1986) and Universidad Autónoma de Barcelona (1987).


Publications from recent years:

  • The impact of international accounting standards on the taxation of the real estate business. Expansión 04/03/2003 (*).
  • How to record real estate for accounting purposes: its significance from a tax standpoint. Expansión 01/16/2003 (*).
  • The real estate boom arrives in the East. La Vanguardia 11/01/2005 (*).
  • Earning money from rent. La Vanguardia 02/21/2006 (*).
  • REITS as an investment instrument. Vía Inmobiliaria 02/01/2007 (*).
  • The new real estate investment companies. Expansión 10/18/2008 (*).
  • Tax treatment of the acquisition of real estate by banks. Vía inmobiliaria, June 2009 (*).
  • Interview on European distress, published in Private Equity Real Estate magazine.
  • SOCIMIs and the impact of the banking reorganization on the real estate sector. International Law Office, January 2010.
  • Suggestions for the Bill on SOCIMIs. CEHAT April 2009 (*).
  • Raising taxes while the economic downturn is in full swing. La Vanguardia 02/03/2010 (*).
  • Tax competitiveness. La Vanguardia 05/29/2011 (*).
  • Tax collection or reactivation for bricks?  Expansión 09/07/2011 (*).
  • Tax measures to boost the Spanish real estate market.  International Tax Review November 2012.
  • New REIT regime to benefit investors. Taxand’s Take, December 2012.
  • New Real Estate Transfer Tax anti-abuse rules on share deals.  International Tax Review, January 2013.
  • Ten measures to reactivate the real estate sector. La Vanguardia 07/13/2013.

(*) originally published in Spanish. For further information see Spanish version of CV