The regulations that are starting to emerge in various different jurisdictions pose major challenges, not just for users, but also for developers of AI systems. In this article we will look at the main differences and the areas of common ground. Artificial intelligence has revolutionized many aspects of our lives, from healthcare to national security. However, its use has also raised concerns in connection with privacy, discrimination and security. For this reason, the EU, the US and the OECD have recently issued or are in the process of issuing regulations, with a view to controlling or supervising the use of AI and protecting individuals’ fundamental rights...
Garrigues
Offices
Overview
Garrigues is an international legal and tax services firm that advises clients locally, regionally and globally from every angle of business law. Garrigues� strength lies in its team of over 2,000 people working cross-functionally to resolve their clients� problems. And in the values that it shares in the 12 countries across 4 continents where it operates: unparalleled service quality, ethical commitment and an innovative approach that enables it to anticipate market needs. The ultimate goal is to help build a climate of trust and security that fosters business development in a fairer, more ethical, responsible and sustainable society.
Year this Office was Founded: 1941
Lawyers Worldwide: 2095
Notable
Areas of Practice
Professionals
Partners
Eduardo Abad Valdenebro
Partner
Alberto Acevedo Rehbein
Partner
C�sar Acosta Criado
Partner
Javier Aguado Zarraga
Partner
Jos� Miguel Alcolea Cantos
Partner
Avelino �lvarez Casas
Partner
Jos� Miguel Ani�s Escud�
Partner
Jos� Miguel Ani�s Escud�
Partner
Silvestre Arana
Partner
David Arias Gued�n
Partner
M�nica Arizti Acha
Partner
Oriol Armengol Gasull
Partner
Teresa Arranz
Partner
Patxi Arrasate Roldan
Partner
Oscar Arr�s
Partner
Gaspar Atienza Becerril
Partner
Antonio Baena Mart�nez
Partner
��igo Bastarreche Sag��s
Partner
Alejandro Beigveder Montero
Partner
Roc�o Belda de Mergelina
Partner
�lvaro Bertr�n Dami�n
Partner
Manuel Betancor Bosch
Partner
Abigail Blanco V�zquez
Partner
Vicente Bootello Mach�n
Partner
Misericordia Borr�s Cabaces
Partner
Misericordia Borr�s Cabaces
Partner
Marcos Botella Serrano
Partner
Jaime Bragado Yturriaga
Partner
Naiara Bueno Aybar
Partner
Naiara Bueno Aybar
Partner
Juan Manuel Cabeza Escobar
Partner
Nuria Cabr� Plana
Partner
Nuria Cabr� Plana
Partner
Susana Cabrera Zaragoza
Partner
Elisa Caldeiro Ruiz
Partner
Rafael Calvo Salinero
Partner
Javier Carmona Fern�ndez
Partner
Javier Carmona Fern�ndez
Partner
Enric Carulla Mur
Partner
Llu�s Cases
Partner
Eloy Casta�er Pay�
Partner
Gabriel Castro Salillas
Partner
Fernando Castro Silva
Partner
Jos� Luis Cebri�n
Partner
Mar�a Cenzual Aldaz
Partner
Carmen Chinchilla Mar�n
Partner
V�ctor Chiquero Mielgo
Partner
Lorenzo Clemente Naranjo
Partner
Vicente Climent Escriche
Partner
Jos� Mar�a Cobos G�mez
Partner
Albert Collado Armengol
Partner
Luis Collado Moreno
Partner
Lorena Colomer Romero
Partner
Leticia Comin Fernandez-Cuesta
Partner
Ignacio Corbera Dale
Partner
Miguel Cortez Pimentel
Partner
Fernando Crespo Champion
Partner
Roberto Delgado Gil
Partner
Antonio Entrena L�pez-Pe�a
Partner
Ignacio Er�stegui Rodr�guez
Partner
Ferran Escayola
Partner
Ferran Escayola
Partner
��igo Esqu�roz Marquina
Partner
Ignacio Esteban Ros
Partner
Jon Ezquerra Oteo
Partner
Jon Ezquerra Oteo
Partner
Juan Luis Falc�n Aliaga
Partner
Alejandro Fern�ndez Garc�a
Partner
Eduardo Fern�ndez Go�i
Partner
Eduardo Fern�ndez Go�i
Partner
Alfredo Fern�ndez Ranca�o
Partner
Javier Fern�ndez Rivaya
Partner
Rodrigo Fern�ndez Robinson
Partner
F�lix Ferre�o P�rez
Partner
Jaime Flores P�rez Dur�as
Partner
Hugo Forno Fl�rez
Partner
Bego�a de Frutos Quintana
Partner
Juan de la Fuente Guti�rrez
Partner
Miguel Garc�a Gonz�lez
Partner
Pedro Garc�a Morales
Partner
�ngel Garc�a Ruiz
Partner
Jorge Garc�a-Pellicer L�pez
Partner
Eduardo Gardeta
Partner
Ana Garrote Fern�ndez-D�ez
Partner
Rafael Gim�nez-Arnau
Partner
Jon Goirigolzarri Artaza
Partner
Adriano G�mez
Partner
Carlos G�mez Barrero
Partner
Ram�n J. G�mez Coll
Partner
Alberto Gonz�lez Cobo
Senior Associate
Sergio Gonz�lez Gal�n
Partner
Daniel Gonz�lez Pila
Partner
Daniel Gonz�lez Pila
Partner
Jos� Ignacio Guerra Garc�a
Partner
Alberto Guerra San Jos�
Partner
Diego Harman Vargas
Partner
Jos� Manuel Herrero Aparicio
Partner
Clara Herreros Fern�ndez
Partner
Alejandro Huertas Le�n
Partner
Jaime Iglesias Gallardo
Partner
Jos� Vicente Iglesias G�mez
Partner
Ram�n Jare�o Moreno
Partner
Juan Mar�a Jim�nez Moreno
Partner
Alfonso Lamadrid de Pablo
Partner
Joseba Larrag�n Escurza
Partner
Sofia Lazcano Apaloaza
Partner
Pedro Learreta Olarra
Partner
Gerardo Lemus
Partner
Diogo Le�nidas Rocha
Partner
Tom�s L�rida Encinas
Partner
Manuel Llaca Razo
Partner
Octavio Llamas Fuentes
Partner
Vicente Lloret Lorca
Partner
Antonio Lon Garc�a
Partner
Carlos L�pez Mariano
Partner
Miguel Angel L�pez Mateo
Partner
Miguel Loya del R�o
Partner
Rub�n Magallares Bendicho
Partner
Javier Manchado de Armas
Partner
�lvaro Manteca Rodr�guez
Partner
Jos� Manuel Mart�n Garc�a
Partner
M�ximo Mart�n Jim�nez
Partner
Francisco Mart�nez Iglesias
Partner
Javier Marzo Cosculluela
Partner
Montse Mas Llull
Partner
Carmen Mata Pineda
Partner
Jos� Manuel Mateo Sierra
Partner
Jos� Francisco Meier
Partner
Jos� Francisco Meier
Partner
Renata Menda�a Navarro
Partner
Cristina Mesa S�nchez
Partner
Alejandro Mic� Llorens
Partner
Jo�o Miranda de Sousa
Partner
Luis Carlos Molero Pell�n
Partner
Pablo Molina Alegre
Partner
Pablo Molina Alegre
Partner
Jos� Mar�a Monz� Blasco
Partner
Jos� Ram�n Morales
Partner
Jos� Ram�n Morales
Partner
Jorge Moreira Pel�ez
Partner
Mar�a Mu�oz Dom�nguez
Partner
H�ctor Mu�oz Guijosa
Partner
Laura Mu�oz Guti�rrez
Partner
Laura Mu�oz Guti�rrez
Partner
Pilar Naval�n Garc�a
Partner
Gregorio Nevado
Partner
�ngel Olmedo Jim�nez
Partner
Aurelio Orrillo Lara
Partner
Mario Ortega Calle
Partner
Jos� Luis Ort�n Romero
Partner
Alejandro Pad�n Vidal
Partner
Jos� Luis Palao Iturzaeta
Partner
Daniel Parejo Ballesteros
Partner
Carlota Paytuv� Forga
Partner
�lvaro P�rez Arbizu
Partner
Jos� Mar�a P�rez Gardey
Partner
Cecilia P�rez Mart�nez
Partner
Bernardo P�rez-Navas
Partner
Beatriz del Peso Gilsanz
Partner
Tom�s Pessanha
Partner
Susana Pimenta de Sousa
Partner
Alberto Pimenta Hern�ndez
Partner
Carolina Pina S�nchez
Partner
Carlos Pinilla Dom�nguez
Partner
Jos� Miguel Pinillos Lorenzana
Partner
Julio Antonio Pino Garc�a
Partner
F�lix Plaza Romero
Partner
Ildefonso Polo del M�rmol
Partner
Elia Pons Gasulla
Partner
Helena Prieto Gonz�lez
Partner
Mar�a Jos� Ramo Herrando
Partner
Carlos Rapallo Fern�ndez
Partner
Antonio Rego L�pez
Partner
Pedro Regojo Balboa
Partner
Juan Reig
Partner
Gonzalo Rinc�n de Pablo
Partner
Jos� Miguel Rioseco Romero
Partner
Gonzalo Rivera G�mez
Partner
Vasco Rodrigues
Partner
Vasco Rodrigues
Partner
Susana Rodr�guez S�nchez
Partner
Susana Rodr�guez S�nchez
Partner
Diego Rodriguez Titos
Partner
Javier de Rojas S�nchez
Partner
Cecilia Rosende Villar
Partner
Sandra Royo L�pez
Partner
Sandra Royo L�pez
Partner
Jos� Carlos Ruiz Cabanes
Partner
Aitor Ruiz de Alegr�a
Partner
Jos� Mar�a Ruiz Ilund�in
Partner
Pedro Saavedra Mart�nez
Partner
Jorge Salvador Gon�alves
Partner
Sergio S�nchez Sol�
Partner
Manuel Santa Mar�a Fern�ndez
Partner
Eduardo Santamar�a Moral
Partner
Oscar de Santiago Torrente
Partner
Nicol�s Santos Pad�n
Partner
David Sanz P�rez
Partner
David Sanz P�rez
Partner
Antonio Sendra Sala
Partner
M�nica Sevilla Gonz�lez
Partner
Jo�o Soares Almeida
Partner
Francisco Soler Caballero
Partner
Arnau Tapias Monn�
Partner
Ram�n Tejada Fern�ndez
Partner
Jos� Ram�n Tenor Pe�afiel
Partner
Pedro Tent Alonso
Partner
Adrian Thery Mart�
Partner
Thomas Thorndike
Partner
Joe Tirado
Partner
Lino Torgal
Partner
Pablo Torrano
Partner
Ram�n Tr�nor Galindo
Partner
Bartolom� Ubeda Berm�dez
Partner
Javier Urbano Jim�nez
Partner
Xabier Urtiaga Valle
Partner
Gonzalo Valencia del Alc�zar
Partner
Rui Valente
Partner
Antonio Valero Zaragoza
Partner
Antonio Valero Zaragoza
Partner
Daniel Valldosera Marse
Partner
�lvaro Valle de Alvear
Partner
M�nica van der Schraft Greve
Partner
Fernando Varga Perales
Partner
Jos� Manuel V�zquez
Partner
Juan Verdugo Garc�a
Partner
Diego Vicente P�rez
Partner
Ricardo Villanueva Vielba
Partner
Luis Manuel Vi�uales
Partner
Antonio Vi�uela Llanos
Partner
Javier Yb��ez Rubio
Senior Partner
Esther Zamarriego Santiago
Partner
Rosa Zarza Jimeno
Partner
Juan Luis Zayas
Partner
Jos� Luis Zurro
PartnerAssociates
Mar�a Paola Aguilar Couttolenc
Associate
Isabella Barba Cavigiolo
Associate
Alvaro Blanco
Senior Associate
Cristina Delgado
Legal Intern
Ian Forsyth Daneri
Associate
Macarena Lagos Soza
Associate
Mario L�pez Chinchilla
Associate
Catalina L�pez Trujillo
Associate
Elena Mart�n Benito
Senior Associate
Santiago Mes�as Hoyl
Associate
Santiago Mes�as Hoyl
Associate
Esteban Orhanovic de la Cruz
Associate
Maggie Orme�o Terreros
Associate
Ludovica Pellicano
Senior Associate
Mariana Ubidia De Gregori
Associate
Cynthia Zhou
AssociateOf Counsel
Oscar Alcu�a Garc�a
Counsel
Oscar Alcu�a Garc�a
Counsel
Jes�s Barbadillo Eyzaguirre
Counsel
Javier Bragado Lorenzo
Counsel
Carmen Carmona Berraquero
Counsel
Arantxa De Luis Romero
Counsel
Eva D�ez-Ord�s
Counsel
Pablo Egerique Mosquera
Counsel
Marcos Espuny Arazuri
Counsel
Marcos Espuny Arazuri
Counsel
Victoria Esteban del Palacio
Counsel
Jos� Manuel Fari�as Pena
Counsel
Laura Galeano Daza
Counsel
Bego�a Gonz�lez Otero
Of Counsel
Manuel Liberal Jer�nimo
Counsel
Juan Antonio L�pez de Carvajal
Counsel
Maria Jos� Morales Garc�a
Counsel
Franco Muschi Loayza
Counsel
Franco Muschi Loayza
Counsel
Martin Pedre Sansegundo
Counsel
Xavier Pera Coral
Counsel
Ignacio P�rez Valero
Counsel
Lu�s Pinto Monteiro
Counsel
Lu�s Pinto Monteiro
Counsel
I�igo Ram�rez Roquette
Counsel
Eduardo Rodr�guez Magdalena
Counsel
Francisco S�nchez Hern�ndez
Counsel
Ignacio Eloy S�nchez L�pez
Counsel
Celia Sueiras Villalobos
Counsel
Javier Toribio Jim�nez
Counsel
Esther Vidal Falc�
Counsel
Manuel Villa G�mez
Counsel
Pablo Vinageras
CounselTax Department
Alejandra Abal Caama�o
Senior associate
Irene Abrantes
Senior associate
Carmen Mar�a Abu�n Fern�ndez
Senior associate
Alberto Acebes Redondo
Senior associate
Alejandro Acevedo Escall�n
Principal associate
Leonardo Adamo
Principal associate
Elisabet Ad� C�spedes
Principal associate
Elisabet Ad� C�spedes
Principal associate
Alejandra Aguirre Fern�ndez De Miguel
Senior associate
Magda Agust� Morell
Senior associate
Maite Aizpiri Etxeberria
Senior associate
Dolores Alcaraz Ojeda
Principal associate
Mar�a Isabel Alvarado C�ceres
Senior associate
Asier �lvarez Diez De Ulzurrun
Senior associate
Mar�a Elena �lvarez Eseverri
Senior associate
Javier �lvarez Hern�ndez
Senior associate
Beatriz Amillo Torrano
Principal associate
Esther Andr�s Mart�n
Senior associate
Mercedes Ant�n Zunzunegi
Senior associate
Rafael Arizcun de Andr�s
Principal associate
Carlos Arroyo Soriano
Senior associate
Carlos Arzoz Urd�n
Senior associate
Jara A. Atienza Jim�nez
Principal associate
Guillermo Avil�s Su�rez
Senior associate
Nazaret Bab�o Nogales
Senior associate
V�ctor Baca
Of counsel
Ana Barandiar�n Careaga
Principal associate
Garazi Barandika Saez
Senior associate
Maialen Barquin Barquin
Senior associate
Ana Isabel Batista
Principal associate
Sim�n Beceiro Cagiao
Senior associate
Cintia Bernhardt
Senior associate
Clara Blanc L�pez
Principal associate
Marta Blanco Gayo
Senior associate
Teresa Bocos Mart�n
Principal associate
Cristina Bosa Santana
Senior associate
Francisco Javier Bosch Minguet
Senior associate
Bel�n Buis�n Lach�n
Senior associate
Beatriz Bustamante Zorrilla
Principal associate
Silvia Caama�o S�nchez
Senior associate
Nekane Caballero Rodr�guez
Senior associate
Francisco Javier Cabarcos Dopico
Principal associate
Manuel Cambon Angeriz
Senior associate
Koldo Caminos Garcia
Principal associate
Jes�s Campo Candelas
Principal associate
Joel Campos
Senior associate
Elena Ca��n Romo
Principal associate
Borja de Carlos Hernando
Senior associate
Ana Carrete Barrena
Senior associate
Ana Carrillo Alcaraz
Senior associate
Raquel Carrillo Rodr�guez
Senior associate
Li Jun Chen Lin
Principal associate
Francesc Cholvi Roig
Senior associate
Antonio Cipr�s Reula
Senior associate
Ramon Juan Cisneros Larrod�
Principal associate
Nicol�s Clark Barrag�n
Principal associate
Marta Clemente P�rez
Principal associate
Est�baliz Colina C�rcamo
Principal associate
Rita Correia Martins
Senior associate
Javier del Corte L�pez
Senior associate
Miguel Cortes Martins
Senior associate
Isabel Cort�s Pulido
Principal associate
Mar�a M. C�zar Mart�nez
Senior associate
Nicol�s Cremades Leguina
Principal associate
Pilar Cruz-Guzm�n
Of counsel
Carla Daniels Vicente
Principal associate
Carla Daniels Vicente
Principal associate
Juan Carlos De La Calle D�az
Senior associate
Alvaro De Miguel Ramos
Senior associate
Andr� de Oliveira Correia
Principal associate
Rodrigo de Salazar
Senior associate
Abelardo Delgado Pacheco
Of counsel
Maria Teresa Deltell Ulecia
Principal associate
Miguel �ngel D�az G�mez
Principal associate
M�nica D�az Rey
Senior associate
Francisco Javier Dom�nguez Cuadrado
Principal associate
�lvaro Dom�nguez Heredero
Principal associate
Ignacio Dugnol Sim�
Senior associate
Federico Dur�n L�pez
Of counsel
Leire Eceiza Zubieta
Senior associate
Jorge Echanove Puig
Senior associate
Juan Elizalde Trisan
Senior associate
Juan Elizalde Trisan
Senior associate
Isabel Enr�quez Matas
Principal associate
Iv�n Escribano Ruiz
Senior associate
Isabel Esteban Ponce De Le�n
Senior associate
Filipa Farinha Santos
Senior associate
Jes�s Fariza Requejo
Senior associate
Mariela Yvanca Fern�ndez Fern�ndez
Principal associate
Jos� Fern�ndez Iglesias
Principal associate
Estibaliz Fern�ndez Manrique
Senior associate
Catarina Ferreira Amorim
Senior associate
Mafalda Ferreira Costa
Senior associate
Francisca Ferreira Pinto
Principal associate
Albert Ferrer Junyent
Senior associate
Albert Ferrer Junyent
Senior associate
In�s Fialho
Senior associate
Iraide Flecha Fern�ndez
Senior associate
Julen Fonseca Gatzagaetxebarria
Principal associate
Julen Fonseca Gatzagaetxebarria
Principal associate
Arantxa Forn Bag�
Senior associate
Gloria Franc�s Sainz
Senior associate
Leire Franco Rodr�guez
Senior associate
Leire Franco Rodr�guez
Senior associate
David Gallego Berdah
Principal associate
Abel Gallego Meli�
Senior associate
Antonio Gallo Palenzuela
Principal associate
Pablo Garc�a Castro
Principal associate
I�igo Garc�a Fern�ndez
Principal associate
Laura Garc�a Gordo
Senior associate
Rold�n Garc�a Pereda
Principal associate
Rafael Garc�a-Valdecasas La Torre
Principal associate
Antonio Garrigues Walker
Honorary Chairman
Eliza Gluszko
Senior associate
Manuel G�mez Gonz�lez
Senior associate
Jabier G�mez Miralles
Principal associate
Ricardo G�mez-Barreda
Of counsel
Aida Gonz�lez Hern�ndez
Principal associate
Ana Gonz�lez Mart�nez
Senior associate
Juan Gonz�lez Ortega
Principal associate
Sonia Gonz�lez Uceda
Senior associate
Andr� Gualter de Vasconcellos
Senior associate
David Guerras Manrique
Principal associate
Marta Guerrero Rodrig�lvarez
Principal associate
Javier Guinot Barona
Principal associate
Andr�s Guti�rrez Gilsanz
Senior associate
Natalia Guti�rrez Mac�as
Senior associate
Miluska Jazm�n Guti�rrez Vega
Principal associate
Sebasti�n Hassi Troxler
Principal associate
Joaqu�n Hell�n Rubio
Senior associate
Iv�n Heredia Cervantes
Senior associate
Lisette Hern�ndez Del Olmo
Principal associate
Luc�a Hern�ndez Martinez
Senior associate
Miguel Hern�ndez Redondo
Principal associate
Miguel Hern�ndez Ruiz
Principal associate
Amalia Hern�ndez Send�n
Principal associate
Daniel Hernandez Zapata
Senior associate
Mar�a Jes�s Hidalgo Larra�n
Senior associate
Johanna Holz
Principal associate
�lvaro Ingelmo De Tom�s
Senior associate
Santiago Janer Busquets
Principal associate
David M. Jelicz
Principal associate
Blanca Isabel Jim�nez Aparicio
Senior associate
Javier Jimeno Goicochea
Senior associate
Javier Jimeno Goicochea
Senior associate
Konstantin J�rgens
Of counsel
Marek Karasiewicz
Senior associate
Carlos Lama Salinas
Principal associate
Fernando Las Navas Tejedor
Principal associate
Jose Tomas Lavin
Senior associate
Ling Teresa Lin Qiu
Senior associate
Carlos Loaiza Keel
Local partner
Marcin Lolik
Senior associate
Henar L�pez De Jaime
Senior associate
Henar L�pez De Jaime
Senior associate
Sandra L�pez Fern�ndez
Senior associate
Sandra L�pez Fern�ndez
Senior associate
Ana L�pez Mart�n
Principal associate
Jos� Mar�a L�pez Mas
Senior associate
Raquel L�pez Valero
Principal associate
Marta L�pez-Brea Prous
Principal associate
Juan L�pez-Fr�as L�pez-Jurado
Senior associate
Marina Lorente Lara
Senior associate
Javier Lorente Mart�nez
Principal associate
Juli�n Lozano Carrillo
Principal associate
Yingchun Lu
Senior associate
Yingchun Lu
Senior associate
Sara Luj�n Luj�n
Principal associate
Sara Luj�n Luj�n
Principal associate
Rocio Madero Comes
Senior associate
Meritxell Maeso
Senior associate
Meritxell Maeso
Senior associate
Mauricio Maggiora Romero
Principal associate
Andr�s Ignacio Mart�n L�pez
Principal associate
Paz Mart�n Mart�n-Vegue
Senior associate
Manuel Mart�n Zlolniski
Senior associate
Rafael Martinelli
Principal associate
Laia Mart�nez Moreno
Senior associate
Elena Mart�nez Pastor
Senior associate
Elena Masc�as N��ez
Senior associate
Luis Enrique Mata Palacios
Senior associate
Clemente Mateo L�pez
Senior associate
Gracia Mar�a Mateos Ruiz
Principal associate
�lvaro Mato Ruiz
Senior associate
Rosa M� Mel�ndez Agudo
Senior associate
Manuel Merino Ferrando
Senior associate
Luis Carlos del Moral Teruel
Principal associate
Luis Carlos del Moral Teruel
Principal associate
Mafalda Moreira
Principal associate
Carlos Morl�n Burgas�
Senior associate
Beatriz Moroy Arambarri
Principal associate
Ana Mota Monteiro
Senior associate
Juan Muguerza Odriozola
Principal associate
Daniel Mu�oz Almaz�n
Principal associate
Roberto Mu�oz Luna
Principal associate
Roberto Mu�oz Luna
Principal associate
Mar�a Mu�oz Mu�oz
Principal associate
Mar�a Mu�oz Mu�oz
Principal associate
Antonio Mu�oz Vico
Principal associate
Arminda Naranjo Alvarado
Senior associate
Francisco Javier Navarro Arias
Principal associate
Ana Mar�a Navarro Dom�nguez
Senior associate
Pedro �ngel Navarro S�nchez
Senior associate
Juan Miguel Nicolau Vives
Senior associate
Magda Nunes
Principal associate
�lvaro Felipe Ochoa Pinz�n
Principal associate
Borja Orta Villar
Principal associate
Lino Javier Ortega Aranda
Senior associate
Carolina Ortega Ram�rez
Principal associate
Katiana Otero Saavedra
Senior associate
Juana Maria Pardo Pardo
Senior associate
Mar�a Jos� Pardo Pardo
Senior associate
Manel Pastor i Vicent
Senior associate
Ulises Pati�o Ortiz
Senior associate
Juan Ignacio Peinado Gracia
Of counsel
�lvaro P�rez Carmona
Principal associate
Carolina P�rez Forero
Senior associate
Silvia P�rez In�s
Principal associate
M� Luisa P�rez L�pez
Senior associate
Diego P�rez Mu�oz
Principal associate
Pedro Jos� P�rez S�nchez
Senior associate
Isabel P�rez-Cabrero Ferr�ndez
Principal associate
Andr� Piteira
Senior associate
Andr� Piteira
Senior associate
Caridad Ponce Cadena
Principal associate
Jaime Portillo Olave
Senior associate
Mateusz Przygodzki
Senior associate
Jes�s Manuel Ranz Quiles
Senior associate
Miguel Rapallo Toquero
Senior associate
Rita Raris Filgueira
Principal associate
Rafaela Reina
Senior associate
Rafaela Reina
Senior associate
M�nica Rend� P�rez
Senior associate
Carlos Enrique Revert Rama
Senior associate
�lvaro Rif� Brun
Principal associate
Jose Ignacio Ripoll S�nchez
Principal associate
Manuel Rodr�guez de Bethencourt Codes
Of counsel
Pablo Rodr�guez Rodriguez
Senior associate
Miguel Rodr�guez Rodr�guez
Senior associate
Ignacio Rodr�guez Santaliestra
Senior associate
Antonio Romano Encinas
Principal associate
Fernando Rubiano Fern�ndez
Senior associate
Leopoldo Rubido Vidal
Principal associate
Natalia Ruiz Gallegos
Senior associate
C�sar Sainz Garrido-Falla
Senior associate
Mariana Samaniego
Principal associate
Juan Camilo S�nchez Guti�rrez
Principal associate
Raquel S�nchez Hern�ndez
Senior associate
Marta S�nchez Mart�n
Senior associate
Beltr�n S�nchez Sebasti�n
Senior associate
Marta S�nchez-Blanco G�mez-Gil
Senior associate
Julieth Sanclemente
Senior associate
Carlota San�n Pi�eiro
Senior associate
Sergio Santana Bertr�n
Principal associate
Fernando Santos Cubero
Principal associate
Alba Santos Cutando
Senior associate
Rute Silva Gomes
Senior associate
�lvaro Soriano Hinojosa
Senior associate
Margarita Soto Moya
Principal associate
Ra�l Su�rez Pascual
Senior associate
Susana Su�rez Romero
Senior associate
Esperanza Tard�n Barros
Senior associate
Emilio Jos� Teruel Lillo
Senior associate
Eduardo Tirado D�az-Mu�oz
Principal associate
Gala Trilles Esteve
Senior associate
Francisco Trivi�o N��ez
Senior associate
Javier Valderrama Serrato
Principal associate
Mar�a Vald�s Aguilar
Principal associate
Leticia Valle Blasco
Senior associate
Ignacio Varela �lvarez
Senior associate
Santiago Varela L�pez
Senior associate
Miguel �ngel Varela Rico
Principal associate
Ignacio Vargas Pe�a
Senior associate
David V�zquez Maymir
Senior associate
Lissy Vega Centeno Esquivel
Senior associate
Guillermo Vejo Gamero
Senior associate
Marta Veludo Santos
Senior associate
Elisa Vicente Maravall
Senior associate
Le�n Vidaller Segura
Senior associate
Isabel Vieira dos Reis
Principal associate
Ismael Viejo Gonz�lez
Principal associate
Giancarlo Vignolo
Senior associate
Ignacio Villanueva Redondo
Senior associate
Milagritos Villavicencio Pachas
Senior associate
Sam Villiers
Senior associate
Fernando Vives Ruiz
Executive Chairman
Felipe Yannone
Of counsel
Guillermo Zamora Marfil
Principal associate
Carmen Zaragoza Sabat�
Senior associate
Maria Zelich Prohias
Senior associateArticles
COVID-19: Payments on Account and Depreciations for a Longer Period than the Maximum Period Established for Tax Purposes
In the context of the current COVID-19 pandemic, new measures were approved to enable companies to increase their cash flows. Payments on account (FY2021) Taxpayers who are cooperatives or have obtained in the 2020 fiscal period a turnover up to the maximum limit set for their classification as medium-sized enterprises (i.e. EUR 50 million) are now allowed not to make the first and second payments on account when they verify that they will not obtain any taxable profits or the payment already made is enough to cover the estimated amount...
Press releases
Garrigues hires two new partners in Mexico
Lawyers Gerardo Lemus and Santiago Chac�n have joined Garrigues� Mexico office as partners to further consolidate the commercial and tax law practices. Gerardo Lemus, with over twenty-four years� experience, joins Garrigues� corporate/commercial law practice in Mexico from law firm Kuri Bre�a, S�nchez Ugarte y Aznar, S.C. An expert in corporate law, mergers and acquisitions, international finance, real estate law and telecommunications law, he is also well versed in economic competition matters. Gerardo has broad expertise in major acquisitions of shares and assets involving local and foreign companies, including private equity investment funds...
Chambers Rewards Garrigues for its Client Service
Garrigues picked up the Client Service Award at the Chambers Europe Awards for Excellence 2013 ceremony held on Thursday night at the Grosvenor House Hotel in London, attended by representatives from a host of European law firms. This is the third consecutive occasion that Garrigues has received this ultimate recognition from clients. The award takes its place among the honors collected by Garrigues in recent months, in the wake of the Client Trust Award handed out by the journal Iberian Lawyer at the Premios Oro Espa�a award ceremony, and the 2013 Client Choice Award for Firm of the Year in Spain from the legal review International Law Office...
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