José María Miralles

Max joined Crowe Tax & Legal in 2003 and has since then been Senior Partner and Head of the Labor Law Department in Barcelona. Max provides advice to companies in the process of staff restructuring, changing working conditions and collective bargaining. In addition, he is also a socio-occupational auditor and took part in operational due diligences, labor compliance development of variable remuneration systems and implementation of gender equality. He has also wide experience in litigatio...

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.

Edgar Bravo is member of the Corporate Governance and Compliance. He is specilized in specialized in Criminal Compliance and Equality Plan.

Born in Barcelona, in 1.952. Founding Partner of TORNOS ABOGADOS, S.L.P. He graduates in Law at the University of Barcelona in 1.974 with Extraordinary Price of Graduation. The next year he graduates in Economics. In the year 1977 he obtains the PhD in Law at the University of Bologna with Magna cum Laude and Price Vittorio Emmanuele. He is Professor of Public Law at the University of Barcelona since May 21 st . 1.986. He was former dean of the University of Barcelona’s Law School from ...

Yolanda Puiggròs Jiménez de Anta is a top attorney recognized by Best Lawyers in the practice area(s) of Health Care Law. Yolanda, 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 Yolanda 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....

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...

Joaquín Sugrañes Salvat is a top attorney recognized by Best Lawyers in the practice area(s) of Criminal Defense. Joaquín Sugrañes, 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 Joaquín Sugrañes is held by other top lawyers in the same geographic and legal practice area.

Jose Ignacio Santodomingo is part of the litigation and arbitration department. He specializes in civil law, insurance, and administrative law.

Xavier Amat Badrinas xab@avqlegal.com Partner responsible for the Corporate Department Education: He has a degree in Law (1984) from the Institute of University Studies (IEC in Barcelona) and the Spanish Open University (UNED in Madrid). He has also taken postgraduate courses in Community Law, Real Estate Law, Tax Law and Accounting. Professional experience and expertise: Xavier is a co-founding partner of the firm, head of the Business department, and his activity is focused on commercial la...