Manuel Gutiérrez Morales-Vara de Rey

Carlos se incorporó a PwC en 1996 y actualmente es socio del departamento de Transacciones de PwC Tax & Legal en España. Es licenciado en Económicas por la Universidad de Barcelona y diplomado en Asesoría y Gestión Tributaria por ESADE. Carlos cuenta con un amplio conocimiento profesional en el ámbito de las transacciones: due diligence de compra y de venta, estructura fiscal, integración post-transacción, planificación fiscal...

Partner Manuel joined the firm in 2003 and specializes in the diverse areas of General Administrative Law (i.e. liability claims against Public Administration), Urban Planning Law and Compulsory purchases and Litigation. From 2007 to 2010, he taught about Expropriations for the MBA of Urban Planning Law at the Rey Juan Carlos University in Madrid. In addition, he completed an MBA in Real Estate Companies at the Polytechnic University in Madrid. He was also awarded an Advanced Studies Diploma ...

Bruno Roca Grau is a top attorney recognized by Best Lawyers in the practice area(s) of International Arbitration. Bruno, who practices law in Madrid, Spain, has been recognized since 2025. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Bruno is held by other top lawyers in the same geographic and legal practice area.

Borja Montesino-Espartero Velasco is a top attorney recognized by Best Lawyers in the practice area(s) of Employee Benefits Law and Tax Law. Borja, who practices law in Madrid, Spain, has been recognized since 2012. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Borja is held by other top lawyers in the same geographic and legal practice area.

José F. Estévez is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate Governance and Compliance Practice and Trade Law. José F., who practices law in Madrid, Spain, has been recognized since 2020. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which José F. is held by other top lawyers in the same geographic and legal practice area.

Paula Segura is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate and Mergers and Acquisitions Law. Paula, 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 Paula is held by other top lawyers in the same geographic and legal practice area.

Mariola Ruíz is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate Governance and Compliance Practice and Trade Law. Mariola, 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 Mariola is held by other top lawyers in the same geographic and legal practice area.

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

Miguel joined MA Abogados in February 2024 in the Commercial Law Department as Director of Mergers and Acquisitions, after more than 12 years’ experience at the law firm Escalona & De Fuentes Abogados. He specialises in Mergers and Acquisitions (M&A) and has been involved in advising on national and international acquisitions and sales transactions. Miguel also specialises in company law, having been involved in drafting all kinds of commercial agreements. He has been the secret...

Lawyer, member of the Madrid Bar Association since 1985. He directs the Department of Social economy and Non-Profit Organizations , which offers legal and tax advise to foundations, associations and other third sector entities that work in social assistance, education and international cooperation. He is also a specialist in Tax Law .