María Domingo de la Cruz

Emma is a lawyer and economist, specialising in tax advice to private clients and family businesses. She graduated in law and economics from Pompeu Fabra University and completed her studies at ESADE, where she obtained a Master's degree in tax consultancy and management. She joined our firm in 2019, quickly becoming a partner in 2021. She advises numerous family businesses and Family Offices, both in national and international taxation, as well as their partners and managers. Her experience ...

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...

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

Jorge Caballero Álvarez is a top attorney recognized by Best Lawyers in the practice area(s) of Labor and Employment Law. Jorge, 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 Jorge is held by other top lawyers in the same geographic and legal practice area.

Begoña Cendoya Iriondo is a top attorney recognized by Best Lawyers in the practice area(s) of Privacy & Data Protection Law. Begoña Cendoya, 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 Begoña Cendoya is held by other top lawyers in the same geographic and legal practice area.

24 years’ experience lawyer who combines experience as in-house in private and public sector (Revlon, Hospital Clinic) and as lawyer in major and mid lawfirms (Mullerat, Garrigues). Focused on real estate transactions and highly specialized in very specific sectors: logistics, hospitality, healthcare and congress venues. He acts as lead lawyer and coordinating lawyer of other law-firms and players in a transaction. A lead lawyer with project manager skills. Business oriented with techni...

David Rivero Zamora is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate and Mergers and Acquisitions Law, Corporate Governance and Compliance Practice and Tax Law. David, 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 David is held by other top lawyers in the same geographic and legal practice area.

Maria J. Esteban is a partner of Bufete Escura since 1999. She has extensive experience in corporate law matters and also regularly advises on corporate governance, M&A and banking. Esteban is also an Associate Professor of Corporate Law at the IQS School of Management, Universitat Ramon Llull, and an Affiliated Researcher at the Harvard Law School Program on the Legal Profession. Prior to being appointed Partner of Bufete Escura, Esteban spent 6 years as Head of the Legal Department of S...

Partner of PwC Currently, Silvia is the partner in charge of the TICEM (Technology, Infocomm, Entertainment, Media and Energy) tax department located in Barcelona. Economist. Silvia has a degree in Business Administration and Management and a Master’s degree in Tax Advisory from ESADE. She is teacher of tax law in ESADE. Over 18 years’ service with the tax department of PwC and member of the M&A Tax group for over 10 years providing, almost exclusively, tax advisory services f...

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....