José Luis Merino García

Viviana Copló Ordás is a top attorney recognized by Best Lawyers in the practice area(s) of Investment. Viviana Copló, 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 Viviana Copló is held by other top lawyers in the same geographic and legal practice area.

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

Educational background Law Degree from Pompeu Fabra University, Barcelona Management and Public Administration Degree in Pompeu Fabra Universiy, Barcelona. Member of the Barcelona Bar Association. Professional experience Carmen joined KPMG Abogados in 2013 after 13 years of professional record in the Public Law department of Garrigues. She is currently the Director responsible for the Regulatory, Administrative and Competition Law Department in the Barcelona office of KPMG Abogados. She is sp...

Gonzalo García-Valdecasas Colell is a Founding Partner and attorney at Cysae in Madrid, where he advises companies and entrepreneurs on matters involving fintech , corporate law , and Intellectual Property Law . His practice focuses on the legal and regulatory issues that arise at the intersection of technology, finance, and business operations. He works with clients on topics including information technology law, data protection, blockchain and digital assets, cybersecurity, and finan...

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.

Antonio Padró Rodríguez is a top attorney recognized by Best Lawyers in the practice area(s) of Tax Law. Antonio, who practices law in Bilbao, Spain, has been recognized since 2015. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Antonio 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...

María Cruz Giménez Guitard is a top attorney recognized by Best Lawyers in the practice area(s) of Real Estate Law. María, who practices law in Madrid, Spain, has been recognized since 2024. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which María is held by other top lawyers in the same geographic and legal practice area.

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

Joaquín is currently Partner of Landwell-PwC, specialized in taxation of financial entities and leading the Tax Management & Accounting Services team in Spain (more than 100 professionals distributed in the Spanish territory and located in the main Spanish offices). Joaquín has a wide experience (22 years) in the tax advise of financial domestic groups and international companies, in the financial sector and in other industries. He is the tax adviser of the Spanish Associati...