Mercèdes "Mercè" Caral

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...

Norma graduated in law from Pompeu Fabra University (1996) and she gained a Postgraduate Diploma in Urban Planning and Environment from the Institute of Continuing Education of the same university (2000). Between 1996 and 1998 she completed the doctoral courses in Public Law at Pompeu Fabra and she presented her research work entitled La intervenció administrativa en l’habitatge. L’activitat de foment i els plans d’habitatge (Public Administration Intervention in the ...

Attorney for SOL MUNTAÑOLA ABOGADOS law firm ( www.solmuntanola.com ). He graduated in Law from Universitat Oberta de Catalunya (http://www.uoc.edu), and he obtained an IT Engineer Degree at the Universitat Politècnica de Catalunya (www.upc.edu). He has focused on the field of Intellectual Property and other matters related since 2002, and he is a specialist in digital technology. He combines his professional activity with teaching in different fields of the Law, and he has taug...

Carmen Salvado Santos is a top attorney recognized by Best Lawyers in the practice area(s) of Litigation. Carmen Salvado, 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 Carmen Salvado is held by other top lawyers in the same geographic and legal practice area.

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.

Fernando Sales Bellido is a top attorney recognized by Best Lawyers in the practice area(s) of Litigation. Fernando, 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 Fernando is held by other top lawyers in the same geographic and legal practice area.

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 ...

Miriam Johansson Moreno mjm@avqlegal.com Practice area: Corporate Law, Person and Assets,Legal business and contracts Training: Graduate in Law (1996) from the Universidad Abat Oliba-CEU (Barcelona). Professional Experience and Areas of Specialization: I joined the firm in 1996, and my activity is focussed on the area of commercial and civil law, in particular in the area of company law, legal advice to companies in all areas, civil and commercial contracts, mergers and acquisitions and real ...

Viviana Copló Ordás is a top attorney recognized by Best Lawyers in the practice area(s) of Investment. Viviana Copló, 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 Viviana Copló is held by other top lawyers in the same geographic and legal practice area.

Esau Alarcon is a top attorney recognized by Best Lawyers in the practice area(s) of Tax Law. Doctor, master’s and graduated in Law by Barcelona University; his professional career is linked to the GIBERNAU ASESORES office, in which he has been a member since February 2017. Professor of the Abat Oliba CEU University in the fiscal and contentious-administrative field. A corresponding Academician of the Royal Academy of Jurisprudence, Legislation and columnist of Iuris & Lex – e...