Nicolás is a principal associate in the Tax practice area of Garrigues' Madrid office since 2016 and is in charge, within his professional category, of the Tourism & Hotels sector. He is also a member of the Garrigues team of specialists in International Taxation, Mergers & Acquisitions and Restructuring Transactions.

Since 2005, he has considerable experience in the provision of tax advisory services on an ongoing basis to companies and groups, both national and international, with a particular focus on consolidated tax groups in the distribution, hotel and industrial sectors.

He regularly advises on processes for the international expansion of Spanish companies, as well as in private equity and M&A transactions, undertaking due diligence reviews and projects for the analysis and implementation of investment and divestment structures in Spain.

He also regularly provides advice in relation to tax management and inspection proceedings, penalty proceedings, claims and appeals, before administrative bodies and courts at all levels.

• Degree in Law and Business Administration (2005), Universidad Carlos III de Madrid.
• Executive Master's Degree in Taxation, Centro de Estudios Garrigues (2009-2010).
• Management Development Program, The Wharton School (2020-2021).

He has collaborated with the Master's Degree in Foreign Trade at the University of Castilla-La Mancha, lectured at various business schools (EAE, Vatel, Centro de Estudios Garrigues) and has been a speaker at Fide.

Nicolás is a member of the Madrid Bar Association.

• Since 2010, Nicolás has been coordinator of the business guide Guía de Negocios en España, published annually by ICEX.
• "La transposición de la DAC-6 en España". Revista Técnica Tributaria (2021). AEDAF