María Cenzual Aldaz


Practice Area/Industry:

Languages Known:

  • Catalan
  • English
  • Spanish

María Cenzual Aldaz

Principal associate


María Cenzual is a principal associate in Garrigues' Tax practice area, which she joined in September 2006 and where she has been pursuing her professional career ever since. She practices in the area of Tax law, with a particular focus on tax disputes and general taxation issues.

As part of Garrigues' tax litigation team, she advises clients in relation to a variety of tax management and collection proceedings (particularly deferrals of tax debts and payment by instalments) and inspection and penalty proceedings, carried out by the tax authorities at different levels (State, autonomous community and local).

She also has considerable experience assisting taxpayers in appeal proceedings of all kinds (economic administrative processes and juridical reviews), and in special procedures for claiming financial liability on the part of the State, for refunds of taxes paid incorrectly, special procedures, mutual agreement procedures for the avoidance of double taxation, procedures before arbitration boards, etc.

She also collaborates with the Garrigues criminal law practice area in criminal proceedings for offenses against the public treasury, and in the drafting of opinions on tax matters.

On the other hand, she provides advisory services on an ongoing basis to business groups and individuals in relation to a broad range of tax issues.

María is a member of the Association of Economists of Cataluña.

Academic background:

Degree in Business Administration, Universidad Pompeu Fabra de Barcelona.


Various articles published in the general press on aspects of current interest of the laws applicable to tax disputes.