Sergio López Ejarque

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.

Born in Barcelona in 1968. Partner of Tornos Abogados, S.L.P. He graduates in Law at the Autonomous University of Barcelona in 1992. Diploma in Real Estate and Urban Law at Pompeu Fabra University in 1993. In the Autonomous University of Barcelona, he has defended the Thesis “Legal Regime of the Ecological Label”, obtaining the maximum qualification. He started practicing law on his own, and in 1998 he joined Sicart, Santos & Asociados, until December 2002. In 2003 he joined R...

Núria Garcia Puigpelat ngp@avqlegal.com Partner Education: Law degree (2005) by the Universidad Internacional de Catalunya. Erasmus scholarship (2004-05) at the Augsburg Universität Law School (Germany) LL.M Magister Legum (2005-06) by Augsburg University (Germany) Professional experience and expertise: Núria joined the firm in 2007, and her activity is focussed on providing legal advice to national and international companies and commercial law in general. She has experien...

Max joined Crowe Tax & Legal in 2003 and has since then been Senior Partner and Head of the Labor Law Department in Barcelona. Max provides advice to companies in the process of staff restructuring, changing working conditions and collective bargaining. In addition, he is also a socio-occupational auditor and took part in operational due diligences, labor compliance development of variable remuneration systems and implementation of gender equality. He has also wide experience in litigatio...

José Ignacio Gallego Soler is a top attorney recognized by Best Lawyers in the practice area(s) of Criminal Defense. José Ignacio, 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 José Ignacio is held by other top lawyers in the same geographic and legal practice area.

Jesús joined Crowe Legal y Tributario in 2000. He is currently partner at Crowe and head of the international Tax Planning Department in Barcelona. Responsible for Crowe Global professional relations in the headquarters of Barcelona. Chairman of the EMEA Tax Committee since 2015. Member of Crowe Global ITC. Jesús is currently in charge of developing the program of Global Mobility and International Restructuring of the Firm. Responsible for the national and international Tax Plan...

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.

Ignacio Marroquín Sagalés is a top attorney recognized by Best Lawyers in the practice area(s) of Insolvency and Reorganization Law. Ignacio, who practices law in Barcelona, Spain, has been recognized since 2014. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Ignacio is held by other top lawyers in the same geographic and legal practice area.

Miriam Clapés Oleart is a top attorney recognized by Best Lawyers in the practice area(s) of Litigation. Miriam, 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 Miriam 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....