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Portrait of Ricardo Héctor

Ricardo Héctor


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

Ricardo Héctor is Counsel of the Tax department at CMS Albiñana & Suárez de Lezo with over 11 years' experience in providing ongoing tax advice to Spanish and foreign companies, groups, family-owned enterprises and individuals from both a direct and indirect taxation perspective. He has advised clients across various sectors including private banking, real estate, the automotive industry, technology, renewable energies, retail and insurance.

Moreover, he is an expert in the taxation of mergers and acquisitions, corporate restructuring and tax planning. He possesses vast knowledge of due diligence processes and advises private equity funds and multinationals on tax structuring.

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Relevant experience

  • Ricardo has advised sector-leading companies on a wide range of transactions, including Otsuka on the tax planning for the acquisition of several companies belonging to the Leche Pascual Group, Siemens Gamesa on the restructuring of the group, Australian fund Macquarie Capital on the acquisition of a fibre optic network in Spain and several real estate funds (such as Catella Real Estate, Patrizia, ERA Capital, Portobello Capital and CBRE Global Investors) on due diligence processes and the sale and purchase of assets and companies. 
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  • Ricardo has written a wide range of articles and pieces for both specialist and general publications.
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  • 2008 - Master’s degree in Legal Advisory Services, Instituto de Empresa, Madrid (Spain).
  • 2007 - Degree in Business Management, Universidad de Navarra, Pamplona (Spain).
  • 2007 - Graduate of Law, Universidad de Navarra, Pamplona (Spain).
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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...
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...
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...
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...