Open navigation
Search
Offices – Spain
Explore all Offices
Global Reach

Apart from offering expert legal consultancy for local jurisdictions, CMS partners up with you to effectively navigate the complexities of global business and legal environments.

Explore our reach
Insights – Spain
Explore all insights
Search
Expertise
Insights

CMS lawyers can provide future-facing advice for your business across a variety of specialisms and industries, worldwide.

Explore topics
Offices
Global Reach

Apart from offering expert legal consultancy for local jurisdictions, CMS partners up with you to effectively navigate the complexities of global business and legal environments.

Explore our reach
CMS Spain
Insights
Trending Topics
About CMS

Select your region

Ricardo Héctor
Partner

Ricardo Héctor

Languages
  • Spanish
  • English

Ricardo Héctor is Partner 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.

Awards & Recognitions
01
  • Quote
    "Ricardo Héctor Lorca has a very pragmatical view and is always focused on solutions."
    Chambers & Partners Europe 2025

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. 

Publications

  • Ricardo has written a wide range of articles and pieces for both specialist and general publications.

Education

  • 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).
Back to top Back to top