Ferran Llaquet Ballarin

Ana Torres is a lawyer recognized by Best Lawyers in the practice areas of Asset Finance Law and Corporate and Mergers and Acquisitions Law. Ana practices law in Barcelona, Spain Best Lawyers has recognized Ana Torres since 2013. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Ana Torres is held by other lawyers.

Born in Barcelona in 1952. Founder of TORNOS ABOGADOS, S.L.P. He graduates in Law at the University of Barcelona in 1.975. Attorney, he is member of the Illustrious School of Attorneys of Barcelona. He started to practice law with Ramón Plandiura. In 1.979, he provided services in the Town Council of Badalona; and in 1984 in the Town Council of Barcelona, where he is lawyer of the council extended leave of absence. Between 1.991 and 2.001 he was Director of the Law Service of the Metro...

Coordinator of the Labor and Employment Law Department. She specializes in the management of labour procedures in Courts, Labour Inspections, conciliations, resolution of collective conflicts as well as daily labour advice to companies. Member of Barcelona Bar Association.

Elena is Head of both the International Tax department and the department of Global Mobility. She came to BUFETE ESCURA in 2018, having previously worked in the Global Mobility department at KPMG for five years. She was a key member of the team responsible for taxation of expatriates as well as analyzing and advising on all immigration and social security aspects of their work placement in Spain. International Tax Foreign company tax assistance with setting up companies/branches in Spain. Tax...

Joaquín Sugrañes Salvat is a lawyer recognized by Best Lawyers in the practice area of Criminal Defense. Joaquín Sugrañes practices law in Barcelona, Spain Best Lawyers has recognized Joaquín Sugrañes Salvat since 2026. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Joaquín Sugrañes Salvat is held by other lawyers.

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...

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...

Founding partner of Pareja & Associats. Graduate in Law, Universitat Autònoma de Barcelona (Hons, 1977). Doctor of Law cum laude, Universitat Autònoma de Barcelona (1989). Practising lawyer specialized in Administrative Law since 1977. During all these years he has developed an intense professional activity, providing legal advice, carrying out studies and legal reports, preparing legislative projects and development plans, as well as litigating in court. In addition to his ...

Javier Delgado Planás is a lawyer recognized by Best Lawyers in the practice areas of Corporate and Mergers and Acquisitions Law, Litigation and Private Equity Law. Javier practices law in Barcelona, Spain Best Lawyers has recognized Javier Delgado Planás since 2020. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Javier Delgado Planás is held by other lawy...

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....