A matrix organizational structure that integrates expert teams grouped by type of tax, area and sector



The Garrigues tax law team is a leading adviser on all tax specialties and offers ad-hoc and ongoing tax advisory services to multinational groups, businesses, individuals and family groups.

Our vocation for service, a practical business approach, size and capabilities combined with our specialization and use of latest technologies that best fit each client’s requirements, place us in an exceptional position to anticipate client needs and provide sophisticated and custom solutions.

In order to offer a tailored service that meets the highest quality standards, our practice follows a matrix structure, with expert teams grouped by tax, service line and sector. This multidisciplinary approach allows the tax service to be integrated with other departments dof the firm.

We also provide an international service, supported by our network of own offices spanning 4 continents. Garrigues is a founding member of Taxand, a global alliance of tax law firms on five continents. Membership of this alliance means we can participate in international projects and assist our clients in accessing reputable firms in different countries.

Every year, the Garrigues Tax department is recognized by the most prestigious legal directories and international publications, and receives a number of legal sector awards.

Our services

  • Review of corporate tax policies and day-to-day corporate affairs, and advice on special transactions.
  • Tax considerations in hiring processes and determination of compensation for employees and board members or directors, as well as tax aspects of terminations of employment contracts and contracts for services. These services are complemented by our colleagues at Human Capital Services (HCS), who offer global advice in relation to corporate human resources.
  • Due diligence processes in mergers and acquisitions, negotiations and contracts, and project finance.
  • Advice on tax audits and investigations, and subsequent economic-administrative proceedings, together with other areas (including tax procedure) when so required.

  • Advice on transactions and investments in business internationalization processes.
  • Prelitigation services in audits of international investment structures.

  • Monitoring and practical assessment of the impact of the legislation and case law of the European Union.
  • Recovery, via administrative and judicial channels, of taxes that are contrary to European legislation and to the freedoms of movement and establishment enshrined in the Treaty on the Functioning of the European Union.
  • Representation of taxpayers in requests for preliminary rulings submitted to the Court of Justice of the European Union yand in tax-related State aid proceedings before the European Commission and the EU courts.

  • Transfer pricing policies and advice in transfer pricing inspections.
  • Valuation of businesses and assets for tax purposes.
  • In Spain, negotiation of Advance Pricing Agreements (APA) with the tax authorities, and advice on and proposals for mutual agreement procedures.

  • Highly specialized advice, taking into account the intricacies of each sector of activity
  • Preparation of requests for rulings from the tax authorities in the countries where we operate, in European dispute resolution procedures and in VAT-related tax inspections and litigation.

  • Tax law advice on a range of aspects that can impact the quantification of customs debt (rules of origin, classification, etc.), as well as on the application of suspensive arrangements, applications for clearance, inspections and litigation.

  • Regional and municipal taxation, with a significant litigation component.
  • In Latin America, local taxation in Chile, Peru, Colombia and Mexico.
  • Analysis of the calculation of tax bases, the application of tax relief and reductions, and cadastral values.

General advice in relation to excise and special taxes and, in particular, in relation to environmental taxes and the circular economy:

  • Environmental taxes in various areas.
  • Environmental tax incentives

Our services cover all phases of tax procedure, from the commencement of tax audits to the case management of appeals filed before administrative bodies and the courts, including Economic-Administrative Tribunals, High Courts of Justice, the National Appellate Court, the Supreme Court, the Constitutional Court, the EU courts (the General Court and Court of Justice) and other special courts.

  • Good tax governance and best tax practices, drafting and review of tax strategies, preparation of tax control and compliance protocols and internal rules.
  • Reporting to the management body and on good tax practices.

Tax Blog

Global head

Pedro Miguel Braz

+351 213 821 200



Other Garrigues services


  • Deadline for submitting the annual CIT return (Modelo 22 form) extended to 15th July

    The outgoing Secretary of State for Tax Affairs issued, on the 14th, the Dispatch no. 176/2024 - XXIII extending the deadline for submitting the 2023 CIT return (Modelo 22) from 31 May to 15 July 2024.

  • Portugal: PTA has decided that Advance Pricing Agreements are the suitable mechanism to determine the transfer pricing method and the arm's lengh pricing, under intragroup service agreements

    The Portuguese Tax Authorities (PTA) decided, in the context of a Binding Information Request (PIV) –Case no. 22442–, that this is not the appropriated approach for determining the transfer pricing method nor the arm’s length pricing between related…

  • Portugal: Municipal surtax rates applicable to 2023 taxable income

    The Portuguese Tax Authority disclosed already the municipal surcharge rates to be applied in 2023 fiscal year by Corporate Income Tax taxpayers.

  • Portugal: The average construction value per square meter is maintained for 2024

    This value of 532 euros applies to all urban properties whose Model 1 forms are delivered since 1 January 2024.