Aurora Sanz

Degree in Law from the University of Barcelona. Master’s Degree in Tax Consultancy and Management from ESADE. After more than twenty years of professional experience and having developed his career in firms such as KPMG, Andersen or Broseta, in April 2024 he joined ETL GLOBAL ADD as a partner in the tax area. He has extensive experience in tax advice to companies, national and international groups, indirect taxation in real estate transactions and Due Diligence processes. He also teache...

Francesc Valdivia is a top attorney recognized by Best Lawyers in the practice area(s) of Administrative Law. Francesc, who practices law in Barcelona, Spain, has been recognized since 2025. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Francesc is held by other top lawyers in the same geographic and legal practice area.

Rosa Griñó Torras is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate Governance and Compliance Practice. Rosa Griñó, who practices law in Barcelona, Spain, has been recognized since 2026. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Rosa Griñó is held by other top lawyers in the same geographic and legal practice area.

Partner and Coordinator of the Corporate Department. She specializes in corporate and commercial law, mergers and acquisitions, and national and international contracts. Member of Barcelona Bar Association.

Socio en PwC Tax & Legal Services España. Ignacio es licenciado en Derecho y MBL, con Especialización en Asesoría Fiscal por ESADE. En el año 2006 se incorporó a PwC Tax & Legal Services en Barcelona. Tiene más de diez años de experiencia profesional en asesoramiento fiscal de empresas. Realiza colaboraciones puntuales en libros y prensa especializada y como profesor en ESADE, CEF, Universidad de Barcelona, EADA y otros foros no Univers...

Nieves Perulles Pérez is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate and Mergers and Acquisitions Law. Nieves, who practices law in Barcelona, Spain, has been recognized since 2023. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Nieves is held by other top lawyers in the same geographic and legal practice area.

Degree in Economics from Universidad de Barcelona. She holds an Executive Master in taxes by ESADE. She has more than 15 year’s professional experience with tax consulting. She has wide experience in International Assignment Services, design and implementation of Compensation and Benefits Plans, definition of Compensation programs for Senior Executives, etc.

Carlos Muñoz Juanpere is a top attorney Carlos is a lawyer with extensive experience advising companies and individuals, both residents and non-residents, in the tax, commercial and civil fields. He graduated in Law from the University of Barcelona, completing his studies at ESADE, where he obtained a Master's degree in tax consultancy and management. He is a founding partner of the firm. He has extensive experience in legal and tax advice and management of private clients, family busi...

Fernando Sales Bellido is a top attorney recognized by Best Lawyers in the practice area(s) of Litigation. Fernando, who practices law in Barcelona, Spain, has been recognized since 2020. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Fernando is held by other top lawyers in the same geographic and legal practice area.

Professional experience Mariano began his professional career in CUATRECASAS GONÇALVES PEREIRA (1997-2012) where was specialized in Legal & Tax Law to companies, Family business and HNWI. In 2012 joined KPMG (2012-2015), where co-leaded the Family Bussines and Private Client practice in Barcelona, Girona, Balearic Islands and Andorra offices. On January 2016 joins 4|5|3| Law Firm (former Marco Legal, Abogados & Economistas) as a partner, leading the Firm’s Tax Department....