Mario Ortega

Mario Ortega

Practice Area/Industry:

Languages Known:

  • English
  • Spanish

Mario Ortega Calle



Mario Ortega is the partner in charge of the Transfer Pricing Department at Garrigues’ Madrid office, where he has pursued his entire professional career.

He specializes in tax law, mainly in the area of transfer pricing and international taxation.

In particular, he is an expert in the design and implementation of transfer pricing policies, above all at an international level, reorganization and value chain analysis, business restructuring, the valuation of related party transactions, mutual agreement procedures, advance pricing agreements, tax inspections and the performance of global documentation projects relating to multinationals operating in various economic sectors.

Mario was named in “Tier 1” in the 2014, 2015 and 2016 editions of “World Transfer Pricing”, forming part of the team singled out by the directory, which ranked Garrigues as a firm of choice in Spain in this specialist area. Garrigues has also been named 2015 Transfer Pricing Firm of the Year in Spain by International Tax Review.

He is a regular speaker at seminars and conferences staged by the Firm and an array of specialist centers (Instituto de Estudios Fiscales, Universidad Complutense de Madrid, etc.) and lectures at Centro de Estudios Garrigues on various postgraduate programs (Master’s Degree in taxation, Executive Master’s degree in taxation, Executive Master’s Degree in International Taxation) and training courses (Virtual Classroom, Specialist Transfer Pricing Course, Specialist International Taxation Course).

Member of the Madrid Bar Association.

Academic background:

Degree in Law (Majoring in Economics) from Universidad de Deusto


Mario is co-author of the chapter on the allocation of profits to permanent establishments in the book entitled “Fiscalidad de los precios de transferencia (operaciones vinculadas)” (Tax aspects of transfer pricing (related–party transactions)), published by the CEF in 2016, and of a chapter of the manual entitled “Casos prácticos de operaciones vinculadas a la Empresa Familiar (precios de transferencia)” (Case studies of related-party transactions within family businesses (transfer pricing)”, also published by the CEF in 2016.

He has written the chapter on Spain in all editions of the “Global Guide to Transfer Pricing” published since 2010 by the International Bureau of Fiscal Documentation (IBFD). 

He has published a number of academic and general interest articles on topics of current interest in various specialist journals, both national and international, including most notably International Tax Review, International Transfer Pricing Journal, Legal Today (Thomson Reuters Aranzadi) and BNA Bloomberg.