Manuel Santa María Fernández


Practice Area/Industry:

Languages Known:

  • Spanish
  • Catalan
  • English


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Manuel Santa María Fernández



Manuel Santa María is the partner in charge of Garrigues’ Tax Litigation Department in Barcelona, where he has pursued his professional career following a stint at Arthur Andersen. He specializes in tax law, particularly in tax litigation, insurance taxation and employee welfare-related matters. Elsewhere, he is a regular speaker on the subject of insurance regulation, as well as the design, implementation and transformation of corporate employee welfare systems.

Among other areas of expertise, he is a litigation expert in dealings with the tax authorities, in terms of both management and collection-related matters and, needless to say, in the field of tax inspections. Moreover, he is one of the lawyers of choice in Barcelona for the defense of clients before the economic-administrative and judicial review courts at all instances in cases brought against the Spanish tax authorities.

He has also acted in some of the most high-profile amicable proceedings conducted before the Spanish and EU tax authorities under both the European Arbitration Convention and the tax treaties signed by Spain.

He also regularly advises on regulatory and tax issues for companies in the insurance industry.

Moreover, he regularly contributes to the analysis and design of insurance and employee welfare products, specializing in the design of individual insurance products and implementing and modifying corporate employee welfare schemes.

Manuel Santa María is a member of the Barcelona Bar Association.

The Garrigues partner also regularly speaks at seminars and conferences staged by the Firm and an array of specialist centers in Spain and abroad.


Barcelona Bar Association

Academic background:

Degree in law from Universidad Pompeu Fabra.

Master’s Degree in Business Law from Universidad de Navarra.

Master’s Degree in International Trade and Legislation from the Barcelona Bar Association.


Co-author of various books and manuals: “Income Tax”, published by Colección Garrigues (Editorial Marcial Pons); "Supplementary Employee Welfare in Spain”, published by Garrigues & Andersen and Grupo Santander; "Comments on Management and Inspection Regulations”, published by Colección Garrigues (Editorial Marcial Pons).

Numerous articles and publications in specialist journals and reviews.