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Foto del socio

José Manuel
Cardona

Partner
[email protected]
Palma de Mallorca
Experience: 

Tax adviser at Ribas y Asociados from 1987 to 1989.

Joined Garrigues Abogados in 1991 at the Barcelona office. Since September 1992, he has pursued his career at the Palma de Mallorca office as a lawyer and tax adviser.

He serves as secretary of the board of directors of several major companies on the Balearic Islands.

He heads up Garrigues’ tourism and hotel industry desk, dedicated to providing tax and legal advice specific to the tourism industry.

Specialized in tax and legal advice specific to the tourism industry.

Associate lecturer for the Tax Area of the Master’s in Business Administration at CEFEM (1994-1998), Palma de Mallorca.

Member of the Balearic Islands Bar Association. Member no. 1755 of the Balearic Islands Bar Association (ICAIB).

Member of the CEOE Tourism Board.

Member of the Mallorca Círculo de Economía.

Member of the Spanish Association of Tax Advisers (AEDAF).

Academic background: 

Degree in Law, Universidad de las Islas Baleares (1982-1987).

Master’s Degree in Tax Counseling for Business, Instituto de Empresa (class of 1989-1990).

Publications: 

He regularly partakes in seminars and conferences as an organizer and speaker and writes scholarly and informative articles in the press.

His publications include:

Code of Tourism Law - Official State Gazette (“BOE”) - Structure and selection of rules included in the BOE digital code of tourism law. (Published in April 2019). Publication continually updated in its digital version.

"Family businesses and corporate governance" El Económico. Última Hora Baleares - Informative article on keys to corporate governance for family businesses 02/28/2019

"Hotel Management Agreements (IV)" CEHAT Review - Informative article on key issues in the negotiation of hotel management agreements. 01/31/2019

"Hotel Management Agreements (III): 'Key Money'" CEHAT REVIEW - Informative article on the concept of "key money" in hotel management agreements. 10/30/2018

"Hotel Management Agreements (II): What they are and are not (even if they resemble one)” CEHAT REVIEW - Informative article on the legal nature of hotel management agreements. 8/31/2018

"Hotel Management Agreements (I): past, present and future" CEHAT REVIEW - Informative article on the history, present and future of hotel management agreements. 6/30/2018

"Condo hotels and their 'blade runner'" CEHAT REVIEW - Informative article on the concept of condo hotels in the current hotel industry. 5/30/2008

"Tax Avoidance regime makes no sense" INTERNATIONAL TAX REVIEW - Informative article on the anti-fraud measure established in article 108 of the Securities Market Law and its contradictions with the current VAT legislation. (This article underwent a comprehensive reform, which largely eliminated those contradictions and its contents are now regulated under article 314 of the Securities Market Law). 8/30/2008

"Sustainable tourism and tourism’s sustainability" ECOSOSTENIBLE REVIEW - Informative article on the keys to sustainable tourism and for tourism’s long-term sustainability, both globally and in Spain. 6/30/2012

"Hotel deals: hotel leases" CEHAT REVIEW - Informative article on the key issues to be considered in hotel lease agreements. 2/28/2017

"Hotel deals: hotel sales and purchases" CEHAT REVIEW - Informative article on the keys to be considered when buying and selling hotel assets. 12/30/2016

Interview in the Alimarket-Hostelería Review. ALIMARKET-HOSTELERÍA - Interview on the keys to hotel market deals in 2012 and outlook for 2013. 1/27/2013

"Final Stretch" CEHAT REVIEW - Informative article on the key issues to be considered by hotel companies at the end of 2014 and prospects for legal reforms in 2015. 11/30/2014

"Five years of "CEHAT-GARRIGUES" conferences CEHAT REVIEW - Informative article on GARRIGUES’ five-year collaboration with CEHAT (Spanish hotel employers’ association) on holding annual hotel conferences. 6/19/2012

"Insolvency Proceedings: Are they taxation aligned? INTERNATIONAL TAX REVIEW - Informative article on certain tax impacts on Spanish insolvency proceedings, according to the legislation then in force. 9/30/2011

"Reappraising mature destinations" CEHAT REVIEW - Informative article on the policies and key issues relating to the reappraisal of mature tourism destinations. 4/24/2011

"Condo hotel and legality: basic issues" CEHAT REVIEW - Informative article on the concept of condo hotels and their legal regulation. 11/30/2007

Practice Area/Industry

Tourism and Hotels
Tax
Corporate Law and Commercial Contracts
Family Business

Languages Known

Spanish
Catalan
English
Member no. 1755
I. Colegio de Abogados de Baleares
v-CARD
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