Meritxell Sayol

Se inició en el ejercicio profesional de la abogacía en 1986. Durante 15 años fue Jefe del Departamento Laboral del despacho Ventura Garcés&López-Ibor. Anteriormente, dirigió su propio bufete de abogados y fue Jefe del Departamento de Recursos Humanos en una empresa del sector de la distribución. Su dilatada trayectoria profesional le ha llevado a prestar asesoramiento laboral a un gran número de empresas pertenecientes a todos los s...

Ana Padial Martínez is a top attorney recognized by Best Lawyers in the practice area(s) of Advertising Law, Intellectual Property Law and Litigation. Ana, who practices law in Barcelona, Spain, has been recognized since 2018. 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.

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...

Antonio Escura has extensive experience in Corporate Law, Mergers and Acquisitions, and in the Legal-Labor area. He is a member of the Board of important national and global companies, with a special focus on the metallurgical sector.

Socio responsable del Departamento técnico de Tax de PwC Tax & Legal Services y responsable del equipo de Procedimientos tributarios de la oficina de Barcelona. Licenciado en Ciencias Económicas y Empresariales por la Universidad Autónoma de Barcelona y licenciado en Derecho por la Universidad Oberta de Catalunya. Curso de postgrado en Estudios Fiscales y Financieros, Universidad de Barcelona. Se incorporó a PwC Tax & Legal Services en 2001, procedente de l...

Nuria Vallès Gironès is a top attorney recognized by Best Lawyers in the practice area(s) of Franchise Law and Real Estate Law. Nuria Vallès, 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 Nuria Vallès is held by other top lawyers in the same geographic and legal practice area.

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

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....

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...

Practice areas: Litigation, Arbitration and Insolvency Ana Ribó's practice covers civil, commercial and corporate litigation, involving unfair competition, contractual disputes, shareholder disputes and directors’ liability, and arbitration (both as arbitrator and as counsel for the parties). She is experienced in handling complex proceedings, including those with foreign elements. Ana joined Pérez-Llorca as Partner in 2014. She had 22 years' experience at previous firm. S...