453 Law Firm, S.A.P.

Headquarters: Barcelona, Spain

2 The Best Lawyers in Spain™ awards

1 Best Lawyers: Ones to Watch in Spain™ award

Best Law Firms Edition 1 National Badge
Visit Website

4|5|3 Law Firm (formerly named "Marco Legal") is a global law firm founded in Barcelona in 2000, now based both in Barcelona and Madrid.

Ever since, the firm has grown steadily, trusted by international companies, public organizations, and institutions.

The firm is comprised of former big firm attorneys and lawyers with experience in the legal department of international corporations, who are committed to client service and excellent work.

Identifying our clients' real needs and offering the best solution for every single case in a constructive and cost-effective manner are our main objectives. We take a proactive approach to solving our client's legal issues.

Our work is divided into four broad divisions:

⇨ Corporate Law, M&A and Commercial contracts (including IP and Information Technology Law),

⇨ Tax planning;

⇨ Labor legal advice; and

⇨ Extensive Litigation experience in trial, appellate and arbitration matters. Main practice areas include general and commercial litigation, white collar criminal defense, international commercial arbitration and dispute resolution.

Our lawyers take great pride in their fundamental legal skills and all are expected to be exemplary professionals with consummate experience in their particular discipline. In addition, constant updating and fine-tuning of their legal knowledge is something we take very seriously.

Thus, we make sure the quality of client service offered by our firm to both local and international clients is 100% guaranteed.We strongly believe our people are the key to our success.

4|5|3 Law Firm (under Marco Legal name) is recommended by "The Legal 500", an independent research organization that publishes guides to the world's "pre-eminent" law firms, in the following categories:

⇨ "Corporate and M&A" and

⇨ "Dispute Resolution"

4|5|3 Law Firm is a member of Alliuris A.S.B.L. (alliuris.org) and Consilium Iuris

Spinning circle Big letter B

  • Corporate and Mergers and Acquisitions Law
  • Criminal Defense
  • Economist
  • Family Law
  • Franchise Law
  • Intellectual Property Law
  • Investment
  • Labor and Employment Law
  • Litigation
  • Privacy & Data Protection Law
  • Real Estate Law
  • Tax Law
  • Venture Capital Law

Spinning circle Big letter B

Spinning circle Big letter B

New Tax in Catalonia: Tax on Companies’ Non-Productive Assets

by Mariano Roca López

The New Tax Is Levied Annually on Entities That Own Certain Non-Productive Assets

Businesswoman with folder stands Infront of Catalonia with man in blue suit

Can Tax Advisors Be Held Liable for Their Clients' Fraud? Understanding the "Messi Doctrine"

by Mariano Roca López

Could lawyers be held responsible for their client's fraudulent activity?

The "Messi Doctrine" with gold and silver triangles

Good News for the Spanish Inheritance and Gift Tax

by Mariano Roca López

Changes made by the Spanish Supreme Court could mean enhanced tax benefits to citizens.

Euros in a giant block with a red bow on top

Unpacking the 2019 Spanish General State Budget

by Mariano Roca López

A union between two left-wing parties in Spain has led to a new budget agreement that could raise personal and corporate income taxes.

Lawyers hand with magnifying glass and paper with report underneath the glass, with blue filter

Sun Tax Out, Self-Sufficiency In

by Mariano Roca López

How Spain is paving the way for self-sufficient homes.

Solar panels and power lines face off with the sun shining

How New Spanish Tax Incentives Are Building a Film Industry

by Mariano Roca López

New tax incentives show the Spanish government investing in audiovisual production in the Canary Islands and beyond.

Spain and the Canary Islands put into focus by two pairs of hands near an ocean

The Spanish Government Insists on Raising Taxes

by Mariano Roca López

With a new government in Spain, big changes are coming to taxpayers.

Euro percent increases to budget

What Spain’s Proposed ‘Google Tax’ Means for its New Economy

by Mariano Roca López

How the Spanish Stability Program is tapping new sources of tax revenue.

Spain’s Google logo with a black line down the middle of the first "o" with two triangles

ECOFIN reaches political agreement on Anti-Tax Avoidance

by Mariano Roca López

EU finance ministers reached a new agreement March 13 to tackle aggressive tax schemes in the EU.

Giant blue background with yellow ECOFIN symbol reaches political agreement on Anti-Tax Avoidance

New Criteria to Determine Spanish Individuals’ Tax Residence

by Mariano Roca López

Despite its apparent triviality, individuals’ tax residence can in practice have significant consequences for their pockets.

Blue Euro with a ring of gold stars and a giant percent symbol and a map

Bitcoins: Tax Treatment in Spain of a Foreign Currency

by Mariano Roca López

It is an extremely volatile asset whose downward trend has been going on for a month now, having decreased its value more than 40 percent.

Bitcoin logo over the Spanish flag with technology waves

Taxation in Spain for the Purchase of Used Goods on C2C Platforms

by Mariano Roca López

How Spain applies transfer taxes to secondhand sales on peer-to-peer ecommerce platforms

Two people exchange three boxes with Spanish symbol on the boxes

Digital Economy vs. Permanent Establishment

by Mariano Roca

Limitations of the Spanish taxation system to effectively tax certain incomes.

Keyboard with percent symbols and statistics

The Residency Visa for Foreign Investors—Or the Golden Visa

by Mariano Roca

Golden Visa holders would be entitled to reside in Spain for an initial period of one year, which can be extended into two to five year periods.

Two paper people one black and one gold stand on the building with a yellow background

Your browser is not fully compatible with our automatic printer friendly formatting.

Please use the print button to print this profile page.

Spinning circle Big letter B