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

Juan José Barragán
Partner
Miguel Costales Portilla
Partner
Jesús Esparrells Gil
Partner
César Herreras Hernández
Partner
José Luis Zurro
PartnerAssociates

Alberto Acebes Redondo
Senior associate
Esther Andrés Martín
Senior associate
Marta Blanco Gayo
Senior associate
Raquel Carrillo Rodríguez
Senior associate
Diego Casanueva Cruzate
Principal associate
Laura Cesteros Ruiz
Senior associate
Daniel Díez Monge
Senior associate
Marta Fernández Echevarría
Senior associate
Pablo Fuentes Morales
Principal associate
Sara García Aldonza
Senior associate
Marta González Alonso
Senior associate
David Guerras Manrique
Principal associate
Carmen María Hernández Pérez
Senior associate
Ernesto Martín García
Senior associate
Miguel Rapallo Toquero
Senior associate
Alberto Sacristán Díaz de Tuesta
Senior associate
Esperanza Tardón Barros
Senior associateOf Counsel

Pedro García Jarrín
Counsel
Ricardo Herrero Tomé
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