Mercèdes "Mercè" Caral

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...

Xavier graduated in law from Girona University (1998). He then gained a Postgraduate Diploma in Real Estate and Urban Planning (1999) and a Master’s in Public Law and Administrative Organisation from Pompeu Fabra University (2002). Between 1999 and 2003 he practised at the law firm Massaguer-Pau in Girona where he specialised in administrative law and urban planning law. From 2000 to 2007 he was also secretary and auditor of the Sant Andreu Salou Town Council. Xavier joined Pareja &...

Ana Torres is a top attorney recognized by Best Lawyers in the practice area(s) of Asset Finance Law and Corporate and Mergers and Acquisitions Law. Ana, who practices law in Barcelona, Spain, has been recognized since 2013. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Ana is held by other top lawyers in the same geographic and legal practice area.

Víctor Fabregat Rubiol is a top attorney recognized by Best Lawyers in the practice area(s) of Construction Law and Real Estate Law. Víctor, 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 Víctor is held by other top lawyers in the same geographic and legal practice area.

Licenciado en Derecho por la Universitat Pompeu Fabra y Máster en Derecho Penal y Ciencias Penales por la UB y la UPF. Es profesor asociado de Derecho Penal en el Ilustre Colegio de la Abogacía de Barcelona (ICAB) y en el Instituto Superior de Derecho y Empresa (ISDE). De 2013 a 2019 fue Vocal de la Sección de Derecho Penal del Ilustre Colegio de la Abogacía de Barcelona. Tras más de 14 años de trayectoria profesional en Molins Defensa Penal, en 2019 ...

Born in Barcelona, in 1.967. Founder of Tornos Abogados, S.L.P. He graduates in Law at the University of Barcelona, in 1.990. Attorney, he is member of the Illustrious School of Attorneys of Barcelona. Master in consultancy and Tax Management by ESADE Business School (1.992-1.993), Master in Tax Law by the “Universidad Complutense de Madrid” (1.991-1.992) and Master in Real State and Town planning Law by the University Pompeu Fabra (1.994-1.995). In 2.013, he obtains his PhD in Pu...

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

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 ...

He joined the Commercial Area of Crowe Legal y Tributario in 2022 as Partner of the Corporate-Transactions Area of the Barcelona office.He is specialized in advising and executing M&A transactions, corporate restructurings, as well as national and international commercial contracts, leading the internationalization projects of national and foreign business groups. He has extensive experience in corporate law, commercial contracts and real estate law.He also has extensive experience in pre...

Socio en PwC Tax & Legal Services España. Ignacio es licenciado en Derecho y MBL, con Especialización en Asesoría Fiscal por ESADE. En el año 2006 se incorporó a PwC Tax & Legal Services en Barcelona. Tiene más de diez años de experiencia profesional en asesoramiento fiscal de empresas. Realiza colaboraciones puntuales en libros y prensa especializada y como profesor en ESADE, CEF, Universidad de Barcelona, EADA y otros foros no Univers...