Manuel Villa Gómez


Practice Area/Industry:

Languages Known:

  • English
  • Spanish

Manuel Villa Gómez



Manuel Villa is a counsel in the Tax department at Garrigues’ Madrid office, specializing in transfer pricing and international taxation.

He has extensive experience in the provision of advisory services in relation to transfer pricing, valuations and corporate finance. Manuel has worked as corporate finance manager in international financial institutions, advising in numerous M&A and capital markets operations. He has also worked as manager and senior manager in the transaction services departments of two of the Big Four auditing companies, advising on the valuation of businesses, shares, intangibles and derivatives, in addition to supporting the transfer pricing departments of both these firms. Additionally, he led several purchase price allocation and impairment testing projects. Before joining Garrigues, Manuel was director in charge of the valuation and transfer pricing department of an international consultancy firm, where he advised major Spanish and international corporations on external and intragroup transactions.

He also provides recurring advice on transfer pricing and international taxation, with a particular focus on tax issues related to business and intangible asset valuations, M&A transactions and internal restructuring processes carried out by multinational companies, and on the establishing of financial parameters for debt structures. He also prepares special reports on a variety of economic-taxation issues in intragroup transactions.

He has taught subjects such as the valuation of businesses and intangible assets in specialization and master’s degree courses at various business schools such as CUNEF, IEB and FEF, as well as in in-company courses for businesses and industry associations.

Manuel is a member of the Madrid Association of Economists.  

Academic background:

Degree in Economics and Business Administration, Universidad de Cantabria (final year at University of Stirling).

Master’s degree in Business Administration, IE Business School.

Master’s degree in International Taxation, Centro de Estudios Garrigues.

CFA level II passed, CFA Institute. 


Manuel has published several articles on purchase price allocation and the valuation of intangible assets in specialist economic media such as Expansión.