Manuel Santa María is the partner in charge of the Tax Litigation Department at the Barcelona office of Garrigues, the firm where he has pursued his professional career following his time at Arthur Andersen. He specializes in tax law, particularly in tax litigation, insurance and employee welfare taxation matters. He also regularly advises on tax compliance matters and the design and implementation of tax governance systems.

Among other fields, he is an expert in contentious proceedings before the tax authorities, in relation to both management and collection matters and, evidently, tax inspections. In addition, he is a lawyer of choice as defense counsel before economic-administrative tribunals and judicial review courts at all their instances in cases brought against the public treasury at both the central government and the autonomous community and local government levels.

He has also acted in some of the most significant mutual agreement procedures commenced with the Spanish and EU tax authorities both under the European Arbitration Convention and under the tax treaties signed by Spain.

He provides recurring advice on regulatory and tax matters to companies in the insurance industry.

The Garrigues partner is a regular speaker at seminars and conferences staged by the firm and an array of specialist centers both inside and outside Spain.

He has been recognized in the list published by Best Lawyers© since 2016.

He is a member of the Spanish Association of Tax Advisers (AEDAF).

Manuel Santa María is a member of the Barcelona Bar Association.

Law Degree, Universidad Pompeu Fabra.

Master's in Business Law, Universidad de Navarra.

Master's in International Trade and Law, Barcelona Bar Association.