Marcos Espuny is counsel in Garrigues' tax department, which he joined in May 2007 and where he has been pursuing his professional career ever since. He practices professionally in the area of tax law, with a particular focus on tax disputes and general taxation issues.

He has extensive experience in proceedings vis-à-vis the tax authorities, which extends to both management and collection proceedings and tax inspections. He has also acted as legal counsel in proceedings before the economic-administrative courts and in judicial review proceedings, at all levels, in actions brought by private parties against the public treasury.

He collaborates with the Garrigues criminal law department in criminal proceedings for offenses against the public treasury, and in the drafting of opinions on tax matters.

He is a member of the Barcelona Bar Association.

He has given specific classes on taxation and tax dispute proceedings on the Master's Degree in Law course at Universidad de Abat Oliva, and under the Master's Degree program in Applied Technology and the transfer of knowledge in Biotechnology and Applied Biomedicine.