Miguel A. Martínez

Attorney specializing in financial and tax law, with a focus on tax proceedings, dispute resolution, and technical tax management.

Attorney specializing in financial and tax law, with a focus on tax proceedings, dispute resolution, and technical tax management.

Biography

Miguel Ángel Martínez Almagro is a tax attorney at Carrillo, where he practices in the field of financial and tax law, with a particular focus on tax proceedings and the resolution of tax disputes.

He has been a member of the firm's team since 2019, assisting with the management of tax assessments, handling proceedings before the tax authorities, and conducting technical analyses of tax disputes.

His work focuses particularly on matters that require legal interpretation and litigation strategy in the field of taxation.

He has specialized training in tax consulting and financial law, and his approach combines a detailed study of regulations with a practical focus aimed at providing legal certainty in situations involving tax audits, tax adjustments, or tax disputes.

Articles

No se han encontrado entradas
A company may apply the exemption under Article 21 of the Corporate Income Tax Law when selling shares: in 2026, 95% of the capital gain, not 100%, and only if it meets the requirements.