453 Law Firm , S.A.P.

Headquarters: Barcelona, Spain

4 The Best Lawyers in Spain awards

1 Best Lawyers: Ones to Watch in Spain awards

MARCO LEGAL, Abogados & Economistas was founded in Barcelona in March, 2000 and has grown significantly during its first 15 years, by recruiting, developing and retaining the best people. We strongly believe our people are the key of our success. 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. Thus, we make sure the quality of client service offered by our firm is 100% guaranteed.

Our mission:

Building strong, substantial and lasting client relationships has always been and remains one of our main objectives, together with offering a comprehensive legal service to address our clients' business needs at all times.

It is our in-depth understanding of clients’ businesses and needs that enables us to deliver the quality of advice and service they expect. We believe this is the only way to be effective in solving their legal and business challenges. And, of course, by keeping close to our clients we can proactively identify better ways to help them achieve their ambitions.

Our values:

Legal services based on the principles of teamwork, collaboration, and commitment to client service, along with the professional ethics standards governing our profession, have led us – for the past 15 years - to earn the trust of national and international companies, public organisations and institutions.

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  • 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

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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


The “Messi Doctrine”: Tax Advisors Could Be Prosecuted for Their Tax Advice and Meet the Same Fate Than Their Clients

by Mariano Roca López

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

Tax Law's Messi Doctrine

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.

Spanish Inheritance and Gift Tax Changes

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.

Spanish General State Budget Approval 2019

Sun Tax Out, Self-Sufficiency In

by Mariano Roca López

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

Spain to Repeal "Sun Tax"

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.

New Tax Incentives In Spanish Film Industry

The Spanish Government Insists on Raising Taxes

by Mariano Roca López

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

Will Spain's New President Raise Taxes?

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.

Will Spain Pass the 'Google Tax?'

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.

ECOFIN Reaches Tax Agreement

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.

New Criteria Determines Spanish Individuals’

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.


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

by Mariano Roca López

Trends that have had an impact in the tax sphere in Spain.

Taxation in Spain

Digital Economy vs. Permanent Establishment

by Mariano Roca

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

Digital Economy Spain

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.

Golden Visa

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