International Tax 2026

SPAIN Law and Practice Contributed by: Cristina Alba and José María Rodríguez Hernández, act legal

act legal is an international law firm established to provide cross-border advice in today’s complex and fast-moving markets. With offices in 19 jurisdictions across Europe and teams working in an integrated manner, the firm combines strong local expertise with a genuinely international outlook, assembling tailored, partner-led teams that understand clients’ commercial priorities. The tax team in Spain compris - es five members, including two partners, one senior

associate and two associates. Other key office loca - tions include Frankfurt, Amsterdam, Paris and Milan. The team advises corporate taxpayers, family offices and high net worth individuals on transactions, dis - putes and day-to-day matters. The firm’s culture em - phasises collaboration, accessibility and efficiency, offering the quality and experience associated with large global firms while maintaining the agility and close client relationships of a boutique practice.

Authors

Cristina Alba is a tax lawyer with more than 20 years of experience in complex domestic and cross-border tax matters. Before joining act legal, she practised at leading firms including Roca Junyent, Baker

José María Rodríguez Hernández is a tax lawyer and has been based in act legal’s Madrid office since 2020. He previously worked at several Spanish law firms and advisory practices, gaining solid experience in

McKenzie and EY Abogados. Cristina regularly advises international funds on investment and divestment processes in Spain and has participated in significant multinational reorganisations with multi-jurisdictional impact. Her work also includes private equity transactions, tax due diligence and M&A, as well as succession planning for family businesses and representation of Spanish companies in tax audits and Mutual Agreement Procedures.

domestic and international tax matters. His practice focuses on direct and indirect taxation for corporate clients, including business groups in the real estate, technology and start-up sectors, notably e-commerce and blockchain-based businesses. He has extensive M&A experience and advises family- owned companies and high net worth individuals on tax structuring, transactions and ongoing compliance.

act legal Calle Ayala 11, 3 planta 28001 Madrid Spain Tel: +34 91 577 98 19 Email: despacho@actlegal-spain.com Web: www.actlegal.com

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