Luis M. currently heads Garrigues’ International Tax Group.

Real estate: Advice to foreign investors (primarily real estate investment funds and REITs) on a regular basis regarding their investments in Spain. In particular, he has in-depth knowledge of the regime applicable to SOCIMIs (Listed Corporations for Investment in the Real Estate Market), having advised numerous entities of this kind.

Digital economy: Advice to major multinational groups operating in the so-called “digital economy”, helping them to determine the best investment structure to be adopted and way of operating in Spain, and handling tax audit proceedings carried out by the Tax Agency (AEAT). Similarly, alongside Garrigues’ Transfer Pricing experts, he has played an active role in the negotiation of APAs for groups operating in this sector.

International: Advice to groups - both Spanish and foreign - regarding their international expansion. In collaboration with Garrigues’ offices in Latin America, he has provided advice on major investments in the American continent, in which the regime applicable to Spanish Foreign Securities Holding Companies (ETVE) played a relevant role.