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He started his professional activity in September 1999 at KPMG Abogados, as a member of the tax department at its Seville office. In November 2000, he joined the tax department of Ernst & Young Abogados, where he reached the category of Senior Associate. From January 2005 to November 2007, he was a member of the Technical Committee of Ernst & Young Abogados. In November 2006 he struck out in a new direction as founding partner of Altius Abogados, as head of the tax department. In this new stage, the profile of a practice of global consultancy highly specialised in companies is retained, the client portfolio reaching a considerable portion of the Andalusia business market, including important family-owned groups, and foreign multinational groups present in Spain and Spanish companies with investments overseas.In 2011, as a founding partner, he embarked upon the project to create the new firm MA Abogados, made up of a group of practices desirous of creating a firm specialised in legal consultancy for medium and large companies, of national scope and international vocation. During these years, Manuel’s work has been focussed on the constitution and internal restructuring of mercantile groups, design of corporate structures, tax planning policy proposals and, in general, tax consultancy for company groups with domestic and international presence, as well as consultancy to family-owned groups. In addition, he has advised his clients in relation to tax inspections of a national, regional or local nature, as well as economic-administrative claims, appeals in court and procedures of transfer of responsibility to administrators or entities.