In the context of the current COVID-19 pandemic, new measures were approved to enable companies to increase their cash flows. Payments on account (FY2021) Taxpayers who are cooperatives or have obtained in the 2020 fiscal period a turnover up to the maximum limit set for their classification as medium-sized enterprises (i.e. EUR 50 million) are now allowed not to make the first and second payments on account when they verify that they will not obtain any taxable profits or the payment already made is enough to cover the estimated amount...
Garrigues
Main Contacts

Rafael Calvo Salinero
PartnerOffices
Overview
Garrigues is an international legal and tax services firm that provides business law advice in the main economic arenas of the global marketplace. Since its creation in 1941, the firm has been noted for its international outlook and innovative nature.
Our team is made up of two thousand people of twenty-four different nationalities who, under a single integrated management team and with the same quality standards, operate in thirteen countries across Europe, the Americas, Asia and Africa, through a well-established office and team structure. Additionally, Garrigues has international desks representing Asia-Pacific, France, Germany, India, Italy and the US.
All Garrigues professionals share the same hallmarks: empathy with the client, ongoing dedication to understanding client needs and strict compliance with ethical standards. These qualities, together with their broad experience, training and availability, make us one of the most prestigious and professional law firms in the industry.
Garrigues is one of the largest international law firms and is among the top law firms worldwide.
Languages: Spanish, English
Notable
Areas of Practice
Professionals
Partners

Javier Aguado Zarraga
Partner
Mónica Arizti Acha
Partner
Patxi Arrasate Roldan
Partner
Ignacio Eróstegui Rodríguez
Partner
Jon Ezquerra Oteo
Partner
Begoña de Frutos Quintana
Partner
Alberto Guerra San José
Partner
Joseba Larragán Escurza
Partner
Pedro Learreta Olarra
Partner
Iokin Más López
Partner
Ilazki Otaegi Amundarain
Partner
Patricia Palacios Pesquera
Partner
Antonio Rego López
Partner
Aitor Ruiz de Alegría
Partner
Joseba Sáez
Partner
Jesus Urraza Abad
Partner
Raúl Vázquez Ruiz
Partner
Ricardo Villanueva Vielba
PartnerAssociates

Mercedes Antón Zunzunegi
Senior associate
Ana Barandiarán Careaga
Principal associate
Garazi Barandika Saez
Senior associate
Maialen Barquin Barquin
Senior associate
Nekane Caballero Rodríguez
Senior associate
Koldo Caminos Garcia
Principal associate
Estíbaliz Colina Cárcamo
Principal associate
Javier del Corte López
Senior associate
Leire Eceiza Zubieta
Senior associate
Estibaliz Fernández Manrique
Senior associate
Iraide Flecha Fernández
Senior associate
Julen Fonseca Gatzagaetxebarria
Principal associate
Leire Franco Rodríguez
Senior associate
Ana González Martínez
Senior associate
Arkaitz Landeta Calvo
Senior associate
Jon Lasa Arbelaiz
Principal associate
Mónica Lasquibar Rodríguez
Senior associate
Mónica Mendieta Eckert
Principal associate
Unai Miguel Rodríguez
Principal associate
Silvia Mínguez Rivero
Senior associate
Gonzalo Molleda Fernández
Senior associate
Álvaro Moro Martín
Principal associate
Martí Rius Coma
Principal associateOf Counsel

Antonio Matute Nárdiz
Counsel
Guillermo Saiz Ruiz
CounselArticles
The Economy in the Post-COVID-19 Era: A Legal Perspective on the Accelerated Digital Transformation
We analyze, from all areas of business law, the main digital and technological challenges that will face companies after the pandemic, and offer possible answers and legal solutions. The health crisis caused by the spread of COVID-19 has forced the majority of companies and organizations, of all sizes and across all industries, to accelerate -or implement in a very short period, where they were not already in operation - processes for the digital transformation of their ways of operating to allow them to continue with their activities as far as possible in the emergency situation, and to adapt to a change of habits among the public in general, and consumers in particular...
Press
Garrigues hires two new partners in Mexico
Lawyers Gerardo Lemus and Santiago Chacón have joined Garrigues’ Mexico office as partners to further consolidate the commercial and tax law practices. Gerardo Lemus, with over twenty-four years’ experience, joins Garrigues’ corporate/commercial law practice in Mexico from law firm Kuri Breña, Sánchez Ugarte y Aznar, S.C. An expert in corporate law, mergers and acquisitions, international finance, real estate law and telecommunications law, he is also well versed in economic competition matters. Gerardo has broad expertise in major acquisitions of shares and assets involving local and foreign companies, including private equity investment funds...
Chambers Rewards Garrigues for its Client Service
Garrigues picked up the Client Service Award at the Chambers Europe Awards for Excellence 2013 ceremony held on Thursday night at the Grosvenor House Hotel in London, attended by representatives from a host of European law firms. This is the third consecutive occasion that Garrigues has received this ultimate recognition from clients. The award takes its place among the honors collected by Garrigues in recent months, in the wake of the Client Trust Award handed out by the journal Iberian Lawyer at the Premios Oro España award ceremony, and the 2013 Client Choice Award for Firm of the Year in Spain from the legal review International Law Office...
Blogs
Garrigues Intellectual Property Blog
Garrigues Intellectual Property Blog
Garrigues Labor Blog
Labor Blog