Miquel joined the San Sebastián office as a senior associate in 2026 and, prior to that, developed his professional career in the international tax and transaction area at a Big Four firm, initially in Barcelona, where he began his professional practice in 2017, and subsequently in the Basque Country from 2022.

He has extensive experience advising on M&A transactions, both in the context of foral tax regulations (Basque Country and Navarre) and the common territory regulations. In particular, he advises on the conduct of tax due diligence processes, from both the buyer’s and the seller’s perspective, across entities in a wide range of sectors, as well as on structuring matters and the tax review of the purchase agreements.

In addition, he regularly advises local and international companies on direct and indirect taxation matters subject to foral tax regulations (Basque Country and Navarre) and the common territory tax regulations, as well as on tax procedures and restructuring transactions.

• Law degree from ESADE Business & Law School (Ramon Llull University).
• Double Master’s de.ee in Access to the Legal Profession and in Tax Advisory and Management from ESADE Business & Law School (Ramon Llull University).

Member of the Barcelona Bar Association (ICAB), registration number 44.602.