David Delgado Guillén is a tax advisor and attorney specializing in tax law. He joined Carrillo in January 2026.

He has experience providing ongoing advice to family-owned businesses and multinational groups in various sectors, including the automotive, agri-food, and chemical industries. His professional practice also includes advising executives and high-net-worth individuals on tax matters with implications for both business and personal wealth.

In addition, he has participated in corporate restructuring processes and mergers and acquisitions, providing a comprehensive tax perspective on corporate and investment transactions.

In the field of M&A, he is involved both in analyzing the tax implications of the structures designed to execute the investment and in tax due diligence processes, which are aimed at reviewing companies’ level of tax compliance and identifying potential risks before closing a transaction.

His background combines legal, tax, and financial expertise, enabling him to provide technical insight in processes where it is essential to anticipate contingencies, evaluate scenarios, and properly structure the transaction before making decisions.

He holds a degree in Law and in Business Administration and Management from the University of Murcia. He completed his international studies in Economics and Management at the Technical University of Liberec and has specialized training in Tax Consulting and Advanced Accounting. He is a practicing attorney.