Javier Valls

Miriam Johansson Moreno mjm@avqlegal.com Practice area: Corporate Law, Person and Assets,Legal business and contracts Training: Graduate in Law (1996) from the Universidad Abat Oliba-CEU (Barcelona). Professional Experience and Areas of Specialization: I joined the firm in 1996, and my activity is focussed on the area of commercial and civil law, in particular in the area of company law, legal advice to companies in all areas, civil and commercial contracts, mergers and acquisitions and real ...

Ana Torres is a top attorney recognized by Best Lawyers in the practice area(s) of Asset Finance Law and Corporate and Mergers and Acquisitions Law. Ana, who practices law in Barcelona, Spain, has been recognized since 2013. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Ana is held by other top lawyers in the same geographic and legal practice area.

Born in Barcelona in 1968. Partner of Tornos Abogados, S.L.P. He graduates in Law at the Autonomous University of Barcelona in 1992. Diploma in Real Estate and Urban Law at Pompeu Fabra University in 1993. In the Autonomous University of Barcelona, he has defended the Thesis “Legal Regime of the Ecological Label”, obtaining the maximum qualification. He started practicing law on his own, and in 1998 he joined Sicart, Santos & Asociados, until December 2002. In 2003 he joined R...

Nuria Vallès Gironès is a top attorney recognized by Best Lawyers in the practice area(s) of Franchise Law and Real Estate Law. Nuria Vallès, 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 Nuria Vallès is held by other top lawyers in the same geographic and legal practice area.

Silvia Mañá is a top attorney recognized by Best Lawyers in the practice area(s) of Administrative Law. Silvia, 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 Silvia is held by other top lawyers in the same geographic and legal practice area.

Roberto Armario is a top attorney recognized by Best Lawyers in the practice area(s) of Tax Law. Roberto, 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 Roberto is held by other top lawyers in the same geographic and legal practice area.

Albert Tortosa is a top attorney recognized by Best Lawyers in the practice area(s) of Arbitration and Mediation and Litigation. Albert, who practices law in Barcelona, Spain, has been recognized since 2024. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Albert 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....

German Ferrer Gonzálvez is a top attorney recognized by Best Lawyers in the practice area(s) of Litigation. German, 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 German is held by other top lawyers in the same geographic and legal practice area.

State Lawyer (Exc.), he was Head State Lawyer at the Tax Delegation of Girona (1996-2000) and later Deputy Head State Lawyer at the Special Delegation of the AEAT of Catalonia (2004-2005). He joined as a Tax partner at Cuatrecasas Gonçalves Pereira (2005-2015) and subsequently as a Tax Controversy partner at EY (2015-2020). He has recently (April 2020) joined Crowe Legal and is currently the partner in charge of the Tax Litigation team at Crowe Legal y Tributario. Jordi acts as managin...