José Manuel Raya Sánchez

Jaime Moscardó García is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate Governance and Compliance Practice, European Union Law and Litigation. Jaime, who practices law in Valencia, Spain, has been recognized since 2022. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Jaime is held by other top lawyers in the same geographic and legal practice area.

Berta Molina is part of the litigation and arbitration department. She is specialized in civil law and insurance.

Javier Gonzalez Carcedo joined PwC at the beginning of 2006 as the national leader of PwC Spain’s Transfer Pricing Group. Javier is qualified in Economic Sciences, Business Studies and Law and integrates the body of National Finance Inspectors in Spain. Between 2000 and 2003, he was Coordinator of International Taxation within the General Directorate for Taxation at the Ministry of Finance, which is competent authority for international tax matters in Spain. In 2003, he joined the cabin...

Durante mis más de 14 años de experiencia en PwC Tax & Legal Services he participado y liderado múltiples proyectos relacionados con la protección de datos y la privacidad, la contratación tecnológica, comercio electrónico, derecho audiovisual y publicidad, Telecomunicaciones e Internet, especializándome en el asesoramiento legal en materia de propiedad intelectual, derechos de imagen, gestión y explotación de activos i...

María Jesús Serrano Conde is a top attorney recognized by Best Lawyers in the practice area(s) of Land Use and Zoning Law. María Jesús, who practices law in Madrid, Spain, has been recognized since 2019. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which María Jesús is held by other top lawyers in the same geographic and legal practice area.

Nuria Amarilla is a top attorney recognized by Best Lawyers in the practice area(s) of Biotechnology and Life Sciences Practice. Nuria, who practices law in Madrid, Spain, has been recognized since 2026. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Nuria is held by other top lawyers in the same geographic and legal practice area.

Practice areas: Litigation, Arbitration and Insolvency Ana Ribó's practice covers civil, commercial and corporate litigation, involving unfair competition, contractual disputes, shareholder disputes and directors’ liability, and arbitration (both as arbitrator and as counsel for the parties). She is experienced in handling complex proceedings, including those with foreign elements. Ana joined Pérez-Llorca as Partner in 2014. She had 22 years' experience at previous firm. S...

Rafael López Martínez is a top attorney recognized by Best Lawyers in the practice area(s) of Litigation. Rafael, who practices law in Valencia, Spain, has been recognized since 2026. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Rafael is held by other top lawyers in the same geographic and legal practice area.

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.

Santiago se incorporó a PwC en 1985 en la oficina de Bilbao en el departamento de auditoria, pasando en el año 1987 a la división fiscal. En 1989 se traslada a la oficina de Madrid incorporándose en el equipo especializado en entidades financieras. En 1996 se hace cargo del grupo de constructoras e inmobiliarias especializándose en la tributación de las actividades de construcción e inmobiliaria tanto en el ámbito de la tributació...