##  [Marcos Espuny Arazuri](/en_GB/team/marcos-espuny-arazuri) 

![](/sites/default/files/team/photo/10004931.jpg) 

 

 Marcos Espuny Arazuri Counsel 

 <marcos.espuny@garrigues.com> - [Barcelona](/en_GB/office/barcelona)+34 93 253 37 00





- Registered lawyer nº 26024
    
    I. Colegio de la Abogacía de Barcelona



 

 

 [![Print](/themes/custom/garriguestheme/img/iconos/impresora-white.png)](../print/view/pdf/equipo_pdf/block_equipo_detalle_pdf?view_args[]=315 "Print") [![vCard](/themes/custom/garriguestheme/img/iconos/card-white.png)](../team/315/vcard.vcf "Download") 

 

 









 

 



 

 

 

### <a aria-controls="panelsStayOpen-collapse0" aria-expanded="false" class="accordion-a collapsed" data-bs-target="#panelsStayOpen-collapse0" data-bs-toggle="collapse" role="button" type="a">Experience</a>

Marcos Espuny is counsel in Garrigues' tax department, which he joined in May 2007 and where he has been pursuing his professional career ever since. He practices professionally in the area of tax law, with a particular focus on tax disputes and general taxation issues.

He has extensive experience in proceedings vis-à-vis the tax authorities, which extends to both management and collection proceedings and tax inspections. He has also acted as legal counsel in proceedings before the economic-administrative courts and in judicial review proceedings, at all levels, in actions brought by private parties against the public treasury.

He collaborates with the Garrigues criminal law department in criminal proceedings for offenses against the public treasury, and in the drafting of opinions on tax matters.

He is a member of the Barcelona Bar Association.

He has given specific classes on taxation and tax dispute proceedings on the Master's Degree in Law course at Universidad de Abat Oliva, and under the Master's Degree program in Applied Technology and the transfer of knowledge in Biotechnology and Applied Biomedicine.

 

 

 

### <a aria-controls="panelsStayOpen-collapse1" aria-expanded="false" class="accordion-a collapsed" data-bs-target="#panelsStayOpen-collapse1" data-bs-toggle="collapse" role="button" type="a">Academic background</a>

Degree in Law from Universidad de Abat Oliva

 

 

 

### <a aria-controls="panelsStayOpen-collapse5" aria-expanded="false" class="accordion-a collapsed" data-bs-target="#panelsStayOpen-collapse5" data-bs-toggle="collapse" role="button" type="a">Publications</a>

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

 

 

 







 

 



 

 

### Services

 

[ **Tax** ](/en_GB/services/tax)



 

 



 

## Find a professional

   

 Oficina OfficeA CoruñaAlicanteAsia-Pacific DeskBarcelonaBilbaoBogotaBrazilian Desk BrusselsCasablancaFrench DeskGerman DeskIndian DeskItalian DeskLas Palmas de Gran CanariaLimaLisbonLondonMadridMalagaMexico CityMonterreyMurciaNew YorkOportoOviedoPalma de MallorcaPamplonaQueretaroSan SebastianSantiago de ChileSevilleShanghaiSta. Cruz de TenerifeUS-Canadian DeskValenciaValladolidVigoWarsawZaragoza 

 Servicio ServiceAdministrative and Constitutional LawAgribusiness and FoodAutomotiveBanking and FinanceCorporate and M&amp;ACriminal Law and Internal InvestigationsData Economy, Privacy and CybersecurityDispute Resolution: Litigation and ArbitrationEnergyEU and Antitrust LawFamily BusinessFashion LawFinancial RegulationHuman Capital ServicesInfrastructureInsuranceIntellectual PropertyLabor and EmploymentLife Sciences and HealthcareMedia and EntertainmentPlanning, Zoning and EnvironmentPrivate EquityReal EstateRestructuring and InsolvencySecurities MarketsSportsStartups &amp; Open innovationSustainabilityTaxTechnology, Communications and DigitalTourism and HotelsTransport, Logistics and Shipping 

 Cargo PositionExecutive ChairmanSenior PartnerHonorary ChairmanPartnerLocal partnerOf counselCounselPrincipal associateSenior associateAssociateJunior