Álvaro Ingelmo has been a senior associate in the Tax Department of Garrigues since 2018, where he has developed his professional career since 2011. His professional activity includes the following practice areas:

• He has extensive experience in providing recurring advice on direct taxation matters to both Spanish companies, MNEs and tax groups, especially on aspects related to Corporate Income Tax.
• He advises legal entities on international taxation matters, including issues relating to the application of Double Taxation Treaties (DTTs), the existence of permanent establishments (PEs), the elimination of international double taxation and claims regarding withholding taxes unduly borne by non-resident investment funds in Spain.
• He provides support to the human resources departments of different groups and entities in relation to tax withholdings and payments on account made to employees and executives.
• He intervenes in inspection procedures, as well as in the defence of his clients in litigation arising therefrom.
• He participates on a recurring basis in the different phases of M&A and internal restructuring operations carried out by both industrial sector entities and private equity firms, including due diligence processes, review of tax aspects of purchase and sale contracts, regularisation of pre- and post-closing contingencies and participation in the definition of the structure or review thereof from a tax point of view.
• Finally, he has extensive experience in matters related to the taxation of individuals (Personal Income Tax, Wealth Tax, Inheritance and Gift Tax, Tax form 720), having advised high net worth clients and having participated in tax regularization proceedings.
• He is fluent in Spanish and English, and has advanced knowledge of French.