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Diego de Miguel

Partner

CMS Albiñana & Suárez de Lezo
Paseo de Recoletos 7–9
28004 Madrid
Spain
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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Publications

  • 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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Education

  • 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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Feed

07/03/2024
Imputación temporal en el Impuesto sobre Sociedades de las devoluciones...
Alejandro García-Jalón
01/01/2024
Recent Tax Developments around Renewables
The renewables sector has undergone rapid change in recent years. During the pandemic, many countries tried to boost their economies through strong tax and financial incentives for energy efficiency works...
08/06/2023
CMS advises Pictet on the acquisition of a large logistics warehouse in...
CMS Spain has advised funds managed and/or advised by Pictet Alternative Advisors, the alternative investment division of the Swiss-origin Pictet Group, in the acquisition of a large logistics warehouse...
04/05/2023
CMS Annual Tax Conference 2023
We are delighted to invite you to attend our annual CMS Tax Conference 2023.   Our special guest speaker Prof. Dr. Werner Haslehner, University of Luxembourg, will describe how the EU tax environment has evolved over the past few years and how Luxembourg is dealing with EU initiatives and developments in terms of economic substance.   A panel of CMS experts will then discuss the position of foreign jurisdictions when it comes to analyse the economic substance of intermediate Luxembourg holding companies, taking into consideration notably the notion of beneficial ownership and the future requirements to be imposed by ATAD 3.   Towards the end of the conference you will have the opportunity to continue discussions and meet with CMS experts in tax law from across Europe during a drink on the amazing rooftop of the conference venue "SixSeven". Agenda 16:30 - 17:00:  Registration & welcome drinks17:00 - 17:05 : Welcome - Frédéric Feyten, Managing Partner CMS Luxembourg17:05 - 17:30: Opening Keynote - Prof. Dr. Werner Haslehner, University of Luxembourg17:45 - 18:30: Roundtable dis­cus­sion: Mod­er­ated by Frédéric Feyten (CMS Lux­em­bourg)Ag­nès de l'Estoile-Campi (CMS France)Tillman Kempf (CMS Germany)Carlo Gnetti (CMS Italy)Diego de Miguel Hernando (CMS Spain)Anna Burcher (CMS UK)from 18:30: Networking drinks
22/12/2022
Start-up Law: a guide for start-ups, investors and employees
Aleksandra Czajka (coordinator), Pedro Ferreras, Diego de Miguel, Alfonso Codes, Helena Monzón, Paloma Herreros de Tejada, Alejandro Gar­cía-Noble­jasOn 23 December 2022, Law 28/2022 of 21 December to...
14/02/2022
Consequences of the Court of Justice of the European Union ruling on the...
The Court of Justice of the European Union (hereinafter, “CJEU”) has declared the general rules on penalties for tax offences related to the informative declaration of overseas assets and rights...
06/12/2021
Climate change taxation reforms and incentives in Spain
1. Has your country ratified the Paris Agreement?  Yes. 2. Has your country introduced environmental taxes? 2.1 Energy taxes Hydrocarbon tax (Impuesto especial sobre Hidrocarburos): The most important...
05/05/2021
CMS advises Macquarie Capital on the acquisition of rural fibre optic assets...
International law firm CMS advised investment fund Macquarie Capital as main investor, together with Daiwa Energy & Infrastructure and Aberdeen Standard Investments, on the acquisition of a majority stake...
30/11/2020
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...
14/10/2020
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...
06/08/2020
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...
16/03/2020
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...