##  [Miguel Hernández Ruiz](/en_GB/team/miguel-hernandez-ruiz) 

![](/sites/default/files/team/photo/Miguel_Hernandez_Ruiz_en_20250903.jpg) 

 

 Miguel Hernández Ruiz Partner 

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





 

 

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Miguel Hernández Ruiz is a partner of the Tax Department of Garrigues, where he has pursued his professional career since 2009. He specializes in the area of transfer pricing. He has a degree in Business Administration. He regularly contributes to the Taxand's transfer pricing group. He speaks English and Spanish.

### <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>

Partner since 2026.

Joined the firm in 2009.

He has a wide experience advising on transfer pricing aspects to national and multinational groups.

In the transfer pricing area, he advises a wide range of business groups from diverse industries on the analysis and definition of their transfer pricing policies, the valuation of their related-party transactions and the preparation of the legally required documentation.

He also advises on transfer pricing matters relating to tax audits, advance pricing arrangements (APAs) and mutual agreement procedures (MAPs).

 

 

 

### <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 Business Administration and Management, Universidad de Barcelona.
- Chartered Financial Analyst (CFA) charterholder by CFA Institute.

 

 

 

### <a aria-controls="panelsStayOpen-collapse3" aria-expanded="false" class="accordion-a collapsed" data-bs-target="#panelsStayOpen-collapse3" data-bs-toggle="collapse" role="button" type="a">Memberships</a>

Miguel Hernández Ruiz is a member of the Cataluña Economists Association and a regular speaker in seminars and conferences organized by the Firm and other forums.

 

 

 

### <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>

Miguel Hernández Ruiz is a member of the Cataluña Economists Association and a regular speaker in seminars and conferences organized by the Firm and other forums.

 

 

 







 

 



 

 

### Services

 

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



 

 



 

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