María Muñoz Domínguez


Practice Area/Industry:

Languages Known:

  • English
  • Spanish

María Muñoz Domínguez

Principal associate


María Muñoz Domínguez is a principal associate in the Tax practice area.

She has extensive experience in tax litigation. She is a member of Garrigues' Tax Procedures Group and habitually appears as appellant before the various Spanish courts (the Supreme Court, the National Appellate Court, etc.) in actions against the State tax authorities and against tax agencies pertaining to the Autonomous Communities and local government corporations. She also has a great deal of experience in assisting and advising taxpayers during review and inspection proceedings.

She has played an active part in engagements relating to the taxation of estates and successions within the framework of processes for the reorganization of family groups.

On the other hand, she provides advisory services on a recurrent basis to the leading Spanish companies in the food products distribution sector and to various companies in the hotel and logistics sectors.

In 2013 and 2014, she collaborated with the Madrid Bar Association, as lecturer in Tax Procedures on the Master's Degree in Public and Private Law course.

María Muñoz Domínguez  has been a member of the Madrid  Bar Association since 2002. 

Academic background:

Law Degree, Universidad Carlos III de Madrid.

Degree in Business Administration and Management, Universidad Carlos III de Madrid.


Various articles and commentaries in specialist journals, including most notably those published over recent years in the journals Carta Tributaria and Estrategia Financiera.

Most recent publications: "Impairment losses in Group entities under the consolidated tax regime" (*), published by Carta Tributaria (2011), "The Special Tax Return: controversial aspects" (*), published by Carta Tributaria (2012), and "Changes in Corporate Income Tax rules for tax periods commencing in 2012" (*), published by Estrategia Financiera (2013).

(*) originally published in Spanish. See Spanish CV for more information.