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Portrait of Diego de Miguel

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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  • 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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  • 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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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 ...
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...
Tax in­cent­ives and meas­ures
Gov­ern­ments around the world are pledging am­bi­tious com­mit­ments in sup­port of the trans­ition to a clean en­ergy sys­tem. In or­der to fa­cil­it­ate in­vest­ment in low-car­bon en­ergy sources, such as re­new­ables...
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...
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...
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...
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...
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)...
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...
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...
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...