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Diego de Miguel


CMS Albiñana & Suárez de Lezo
Paseo de Recoletos 7–9
28004 Madrid
Languages English, Spanish

Diego de Miguel is Head of the Tax department at CMS Albiñana & Suárez de Lezo. He has extensive experience in ongoing tax advice, support to family businesses and family offices and in the defence of taxpayers' interests, both in their relations with the Tax Administration and in the development and processing of all types of contentious-administrative and administrative tax procedures. He has also participated in various projects of international tax advice, advice to property and real estate companies, design and implementation of investment structures and business restructuring.

He has been recognised in the Tax area by the most relevant and prestigious legal directories such as Chambers & Partners and Legal 500.

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Relevant experience

  • Diego has advised leading companies in their sectors on a variety of issues such as Acciona in the acquisition of Nordex or various companies in the challenge of the "sanitary cent tax".
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  • 2005 - Master's Degree in Taxation, Centro de Estudios Financieros, Madrid (Spain). 
  • 2004 - Degree in Business Management, Universidad Pontificia Comillas ICADE, Madrid (Spain).
  • 2003 - Graduate of Law, Universidad Pontificia Comillas ICADE, Madrid (Spain).
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  • Diego has published a wide variety of articles and works for both specialist and general publications and publishers.
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Lectures list

  • During his career, he has been guest speaker on several courses and at seminars and conferences.
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18 December 2020
CMS Ex­pert Guide to re­new­able en­ergy law and reg­u­la­tion
Down­load our ded­ic­ated "Re­new­ables guide" pdf by click­ing on the link be­low Re­new­ables guide In­tro­duc­tion This guide in­cludes con­tri­bu­tions from some of the most act­ive law­yers in the re­new­ables sec­tor...
30 November 2020
New taxes in Spain: Di­git­al Ser­vices Tax and Fin­an­cial Trans­ac­tions Tax
The Span­ish par­lia­ment has ap­proved on Oc­to­ber 15 two news laws[1] cre­at­ing the tax ap­plic­able on de­term­ined Di­git­al Ser­vices and the Fin­an­cial Trans­ac­tions Tax. Please find be­low the main fea­tures of...
October 2020
Can taxes save the plan­et?
In the midst of a glob­al pan­dem­ic and world­wide re­ces­sion, it is some­how iron­ic to state that the world is fa­cing a more far-reach­ing chal­lenge in the com­ing years and dec­ades. It is noth­ing less than...
06 August 2020
Spain: Cov­id-19 triggered stays will count to­wards tax res­id­ent status
Ac­cord­ing to the Span­ish Per­son­al In­come Tax (“PIT”) Act, for tax pur­poses, in­di­vidu­als will be con­sidered a tax res­id­ent in Spain in a cal­en­dar year if, among oth­er cir­cum­stances, they spend at least...
08 July 2020
CMS Ex­pert Guide to cli­mate change tax re­forms and in­cent­ives
There is strong evid­ence that the cli­mate is warm­ing.  The Par­is Agree­ments on Cli­mate Change puts the re­spons­ib­il­ity on gov­ern­ments to lim­it glob­al warm­ing and they are ex­pec­ted to un­der­take sig­ni­fic­ant...
16 March 2020
COV­ID-19 | Tax up­dates for SMEs and the self-em­ployed
Our ex­perts have ana­lysed the Roy­al De­cree 7/2020 of 12 March ad­opt­ing ur­gent meas­ures to com­bat the eco­nom­ic im­pact of COV­ID-19 in Spain aimed at provid­ing sup­port in the fin­an­cing of SMEs and the self-em­ployed...
Tax Con­nect Flash
On 26 Feb­ru­ary 2019, the Court of Justice of the European Uni­on (“CJEU”) pub­lished two judg­ments (joined cases C‑116/16 and C‑117/16, and joined Cases C‑115/16, C‑118/16, C‑119/16 and C‑299/16)...
05 February 2019
CMS ad­vises LC Pub­lish­ing Group on the ac­quis­i­tion of a 60% stake in Iberi­an...
CMS has ad­vised Itali­an firm LC Pub­lish­ing Group on the ac­quis­i­tion of a 60% stake in Iberi­an Leg­al Group, a Span­ish com­pany spe­cial­ising in in­form­a­tion on the leg­al sec­tor and pub­lish­er of Iberi­an Law­yer...
24 January 2019
Ex­pat re­gime in Spain
Un­der Span­ish em­ploy­ment law, wheth­er the post­ing of an em­ploy­ee takes place with­in the European Uni­on or if it in­volves a third coun­try is key. Re­gard­ing EU Mem­ber States, giv­en the free­dom of em­ploy­ees...
22 October 2018
Spain | Draft Budget Plan for 2019
On 15 Oc­to­ber 2018, the Span­ish ex­traordin­ary Coun­cil of Min­is­ters, ap­proved the 2019 Budget Plan which will be sent to the European Com­mis­sion, and which con­tains an ana­lys­is of the budget­ary sta­bil­ity...
Tax Con­nect Flash | Spain | New Sys­tem for the Im­me­di­ate Pro­vi­sion of In­form­a­tion
A new tax reg­u­la­tion mainly con­cern­ing the man­age­ment of Value Ad­ded Tax was ap­proved by the Span­ish Gov­ern­ment in Decem­ber, cre­at­ing the so-called Sys­tem for the Im­me­di­ate Pro­vi­sion of In­form­a­tion (Sis­tema...
Tax Alert - Spain – Ex­pec­ted tax changes for 2013