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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).

Insights by Ricardo

2026 Annual Tax and Customs Control Plan: Key Issues and Risk Areas for Taxpayers

13 Mar 2026 2 min read

Tax Alert Royal Decree Verifactu

06 Jun 2024 1 min read

Imputación temporal en el Impuesto sobre Sociedades de las devoluciones obtenidas por razón de la inconstitucionalidad de un impuesto o su contrariedad con el Derecho de la Unión Europea

07 Mar 2024 7 min read

CMS advises Macquarie Capital on the acquisition of rural fibre optic assets from MásMóvil

05 May 2021 2 min read
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