Mariano Roca López

Mariano Roca López

ETL Global ADD

Recognized since 2013

Barcelona, Spain

Practice Areas

Family Law

Tax Law

Lawyer of the Year Badge - 2019 - Family Law Lawyer of the Year Badge - 2018 - Tax Law Lawyer of the Year Badge - 2015 - Family Law Lawyer of the Year Badge - 2014 - Tax Law
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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.

Particularly, Mariano provides a global legal advice in Tax Law, Private clients, personal income tax, domestic and international investments planning, real estate planning, businesses planning, family inheritance or donations planning, or marital crisis planning.

Contact & Links


  • Avda. Diagonal 407
    Barcelona 08008


  • English
  • French
  • Spanish

Bar Admissions

  • Spain, General Council of Spanish Lawyers


  • British Chamber of Commerce in Barcelona - Member
  • UIA (Union Internationale des Avocats) - Member

Lawyer of the Year Badge - 2019 - Family Law Lawyer of the Year Badge - 2018 - Tax Law Lawyer of the Year Badge - 2015 - Family Law Lawyer of the Year Badge - 2014 - Tax Law

Named "Lawyer of the Year" by Best Lawyers® for:

  • Family Law, Barcelona, Spain (2019)
  • Tax Law, Barcelona, Spain (2018)
  • Family Law, Barcelona, Spain (2015)
  • Tax Law, Barcelona, Spain (2014)

Recognized in The Best Lawyers in Spain 2022 for work in:

  • Family Law
  • Tax Law

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New Tax in Catalonia: Tax on Companies’ Non-Productive Assets

by Mariano Roca López

The New Tax Is Levied Annually on Entities That Own Certain Non-Productive Assets


The “Messi Doctrine”: Tax Advisors Could Be Prosecuted for Their Tax Advice and Meet the Same Fate Than Their Clients

by Mariano Roca López

Could lawyers be held responsible for their client's fraudulent activity?

Tax Law's Messi Doctrine

Good News for the Spanish Inheritance and Gift Tax

by Mariano Roca López

Changes made by the Spanish Supreme Court could mean enhanced tax benefits to citizens.

Spanish Inheritance and Gift Tax Changes

Unpacking the 2019 Spanish General State Budget

by Mariano Roca López

A union between two left-wing parties in Spain has led to a new budget agreement that could raise personal and corporate income taxes.

Spanish General State Budget Approval 2019

Sun Tax Out, Self-Sufficiency In

by Mariano Roca López

How Spain is paving the way for self-sufficient homes.

Spain to Repeal "Sun Tax"

How New Spanish Tax Incentives Are Building a Film Industry

by Mariano Roca López

New tax incentives show the Spanish government investing in audiovisual production in the Canary Islands and beyond.

New Tax Incentives In Spanish Film Industry

The Spanish Government Insists on Raising Taxes

by Mariano Roca López

With a new government in Spain, big changes are coming to taxpayers.

Will Spain's New President Raise Taxes?

What Spain’s Proposed ‘Google Tax’ Means for its New Economy

by Mariano Roca López

How the Spanish Stability Program is tapping new sources of tax revenue.

Will Spain Pass the 'Google Tax?'

ECOFIN reaches political agreement on Anti-Tax Avoidance

by Mariano Roca López

EU finance ministers reached a new agreement March 13 to tackle aggressive tax schemes in the EU.

ECOFIN Reaches Tax Agreement

New Criteria to Determine Spanish Individuals’ Tax Residence

by Mariano Roca López

Despite its apparent triviality, individuals’ tax residence can in practice have significant consequences for their pockets.

New Criteria Determines Spanish Individuals’

Bitcoins: Tax Treatment in Spain of a Foreign Currency

by Mariano Roca López

It is an extremely volatile asset whose downward trend has been going on for a month now, having decreased its value more than 40 percent.


Taxation in Spain for the Purchase of Used Goods on C2C Platforms

by Mariano Roca López

Trends that have had an impact in the tax sphere in Spain.

Taxation in Spain

Digital Economy vs. Permanent Establishment

by Mariano Roca

Limitations of the Spanish taxation system to effectively tax certain incomes.

Digital Economy Spain

The Residency Visa for Foreign Investors—Or the Golden Visa

by Mariano Roca

Golden Visa holders would be entitled to reside in Spain for an initial period of one year, which can be extended into two to five year periods.

Golden Visa

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