María Luisa de Castro Costaluz

Emilio María Aparicio Marina is a top attorney recognized by Best Lawyers in the practice area(s) of Banking and Finance Law. Emilio María, 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 Emilio María is held by other top lawyers in the same geographic and legal practice area.

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.

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...

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...

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...

Socio responsable de turismo, transporte y logística, PwC España. Socio del departamento fiscal de PwC Tax & Legal Services y miembro de la red fiscal internacional del Grupo de Transporte y Logística de PwC, del Grupo Shipping & Ports de PwC Global y del Centro de Excelencia del Sector Aeronáutico de la red PwC. Licenciado en Derecho por la Universidad de Complutense y Máster en Fiscalidad Directa e Indirecta por la AEAT. Desde su incorporació...

Director de PwC Tax & Legal Services. Nicolás se incorporó en 1991 y es, actualmente, responsable del asesoramiento jurídico a los clientes de Andalucía Oriental a través de la oficina de Málaga. Es miembro del Colegio de Abogados de Málaga desde esa misma fecha. Presta asesoramiento jurídico en el área de Empresa Familiar en relación tanto con los negocios de estas sociedad como de las personas que integran la Familia,...

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

Ángel Alonso is a top attorney recognized by Best Lawyers in the practice area(s) of Insolvency and Reorganization Law. Ángel, who practices law in Madrid, Spain, has been recognized since 2008. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Ángel is held by other top lawyers in the same geographic and legal practice area.

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...