Pérez-Llorca continues to advance with its internationalisation strategy by relocating two of its partners from Colombia. Juan David Quintero, a partner in the Corporate/M&A practice, will join the New York office from Bogotá, while Alejandro Sanabria, a partner in the Tax practice, will be based in Madrid. Both will continue to practise Colombian law from their new locations.

These relocations reflect the growth in investment flows between the Americas and Europe and the increasing interconnection of both regions with Asia and the Middle East. Against this backdrop, companies, funds and investors are increasingly undertaking transactions that combine different jurisdictions, sources of funding and decision-making centres. The presence of Colombian lawyers in New York and Madrid will enable the firm to link these opportunities more directly with its teams in Latin America and provide coordinated advice from some of the world’s leading financial and business centres.

These moves form part of Project Scala, an internal initiative designed to capitalise on the opportunities arising from the firm’s internationalisation process, the aims of which are to consolidate a fully integrated Ibero-American legal platform, coordinate the provision of advice to clients operating across multiple jurisdictions, and promote the mobility and professional development of its lawyers.

Juan David Quintero’s move to New York will help strengthen Pérez-Llorca’s relationship with the US firms with which he regularly collaborates and which he advises on transactions and investments in Latin America. Quintero has over 15 years’ experience in domestic and cross-border mergers and acquisitions, private equity funds, joint ventures and corporate reorganisations. He is a lawyer admitted to practise in Colombia and in the state of New York, holds a Master’s degree in Corporate Law from New York University School of Law and has studied business at NYU Stern School of Business. Throughout his career, he has been involved in transactions for companies such as Ecopetrol, Bavaria, Valorem, EPM, Nutresa, Sura, Nexans and EnfraGen, among others.

Alejandro Sanabria’s relocation to Madrid reflects the sustained interest of Spanish and European investors and companies in identifying opportunities and developing their businesses in Colombia and across Latin America as a whole. His experience in international taxation and tax advisory services relating to mergers and acquisitions, financing, investment funds, infrastructure, energy and property investment will enable him to contribute his knowledge of Latin American markets to the teams supporting European investors as they enter, expand and structure their operations in the region. He has been involved in transactions such as structuring Atlas Renewable Energy’s investment in Colombia and its strategic alliance with Isagen, as well as Macquarie Capital’s acquisition of the concession agreement for the Briceño–Tunja–Sogamoso road.

“Our international strategy reflects a new reality: investments are no longer structured in isolation between two jurisdictions, but increasingly involve companies, funds, financiers and advisers from different markets. Juan David and Alejandro’s relocations to our offices in New York and Madrid will enable us to bring our expertise in Colombian law to the places where many of these transactions originate and are structured, to be closer to the US firms we work with, and to provide coordinated support to our clients on their projects in Latin America”, stated Iván Delgado, International Executive Partner at Pérez-Llorca, based in New York.

This initiative is underpinned by a leadership structure that is closely aligned with the region’s main markets. Iván Delgado heads Pérez-Llorca’s international strategy from New York, while Pedro Pérez-Llorca, the firm’s Senior Partner, moved temporarily to Mexico City for a year at the start of 2026 to support the Americas team and, from there, strengthen the development of the Ibero-American platform.

Pérez-Llorca practises Spanish, Portuguese, Mexican, Colombian and Peruvian law and has offices in Abu Dhabi, Barcelona, Bogotá, Brussels, Lima, Lisbon, London, Madrid, Medellín, Mexico City, Monterrey, New York and Singapore. The firm has also established itself as the Ibero-American law firm with the highest number of accolades in the latest editions of Chambers Latin America and Latin Lawyer 250, reflecting the standing of its teams and practice areas in the region’s key markets.

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The appointment of highly regarded specialists enables the firm to continue expanding its services in strategic areas and to support its clients in their most complex transactions and matters.

Significant expansion of the Tax team in Lima and first appointments in Peru following the merger with Miranda & Amado

Pérez-Llorca in Peru is strengthening and diversifying its tax practice with the appointment as partners of Arturo Tuesta, Paola Saavedra and Ronald Vargas, who were previously partners at a Big Four firm in Peru. The three of them are joined by a team comprising 13 professionals, including lawyers and specialists in accountancy and taxation. These are the first partner appointments in Peru following the merger of Miranda & Amado and Pérez-Llorca, and they enable the firm to expand the tax-related services it offers to its clients.

Arturo Tuesta has 34 years’ experience and is widely renowned for his track record as an adviser to Peru’s leading companies on M&A and wealth management transactions. Prior to joining Pérez-Llorca in Peru, he was the Head of Tax at one of the Big Four firms there.

Paola Saavedra’s practice focuses primarily on serving wealth management clients and advising companies in the infrastructure and energy sectors on tax compliance and tax audit procedures.

Ronald Vargas is recognised for his tax advisory work for companies in the financial, property and agro-industrial sectors, as well as for his expertise in international taxation and in tax audits and litigation.

Tuesta, Saavedra and Vargas are joining partner Pablo Sotomayor, who has 25 years’ professional experience, 21 of which have been with the firm, and together they will form one of the largest tax practices in Peru.

Pérez-Llorca further expands its project in Portugal, a key market for its Ibero-American platform

Pérez-Llorca has appointed Luís Roquette Geraldes and Martim Teixeira as new partners in the Lisbon office. The appointment of Luís Roquette Geraldes strengthens the firm’s Iberian and Ibero-American Emerging Companies and Venture Capital (ECVC) practice, while Martim Teixeira bolsters the firm’s Tax practice in Portugal, particularly in the area of tax litigation.

Luís Roquette Geraldes has joined the firm to head up its new Emerging Companies and Venture Capital (ECVC) practice in Lisbon. Prior to joining, he was Corporate and M&A partner and head of the team specialising in start-ups and venture capital at a leading Portuguese firm, where he also coordinated the Private Equity department. With a particular focus on the technology and life sciences sectors, Luís’ practice centres on emerging companies and private capital. Throughout his career, he has led hundreds of funding rounds in more than 20 jurisdictions and has advised both high-growth companies and international and local funds on cross-border transactions.

Martim Teixeira is joining the Tax practice in Lisbon as a partner. With 15 years’ experience, he specialises in providing tax advice to foreign investors and multinational groups, both on domestic and international investment transactions and on the tax structuring of M&A deals, private equity transactions and highly complex financial transactions. He also has extensive experience in tax litigation, representing clients in proceedings before the tax authorities and the Portuguese courts.

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I. Analysis of the case law

II. Portuguese perspective
The judgment directly addresses Portuguese law and confirms that Portuguese RETT (Article 2(2)(d) of the RETTCode) cannot be applied to transactions that qualify as reorganisation operations under the Capital Raising Directive.

III. Spanish perspective
The judgment is relevant to Spain primarily through Article 338 of the Securities Markets and Investment Services Act (Ley 6/2023, “LMVSI”), which subjects to Transfer Tax (“TPO”) the acquisition of shares in Spanish real estate-rich companies where the acquirer obtains control — a mechanism structurally similar to the Portuguese RETT provision at issue in Nova Iberomoldes.

You can read the full Legal Briefing here.

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Javier Blanco has extensive experience providing tax advice to high-net-worth individuals, family businesses, national and international business groups, and private banks. He specialises in wealth planning and structuring, property investment, as well as corporate and business restructuring. His appointment strengthens Pérez-Llorca’s Private Client practice and the firm’s ability to provide its clients with a comprehensive, global service on all the complex matters that may concern them. He is also an associate lecturer on the Law degree programme at the Universidad Internacional de Cataluña.

“The appointment of Javier Blanco marks another step forward in our commitment to further strengthening our strategic Private Client practice from a key location like Barcelona. His experience and knowledge of the market will bring enormous value to our clients and to the firm’s growth,” said Norma Peña i Bagés, Tax partner at Pérez-Llorca.

With this addition, Pérez-Llorca furthers its strategy to establish itself as a leading Ibero-American firm and strengthens its position in the provision of highly specialised tax advice to domestic and international clients.

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Pérez-Llorca today announced the appointment of Adal Salamanca as a new Tax partner in its Madrid offices to strengthen this practice, specifically the area of tax litigation.

Salamanca has a solid track record in providing tax advice to companies, with a special focus on tax litigation and defending taxpayers during tax audit, inspection and sanction procedures, as well as during the different appeals procedures provided for in both domestic and EU legislation. Throughout his career, he has advised on highly complex matters, in coordination with multidisciplinary teams and with a comprehensive client-oriented approach. In this field, he has led tax proceedings throughout all their phases and appeals, both before administrative and contentious-administrative courts and before Community bodies and agencies. He also has extensive experience advising European and third country investment and pension funds on recovering taxes in Spain related to their investments.

Salamanca joins Pérez-Llorca’s Tax team and will work in coordination with the rest of the firm’s offices. His arrival at the firm further strengthens this practice area, following the internal promotion announced last December of 12 partners and five counsels, including Antonio Ruiz and Yi Zhou, who were appointed as new Tax partners.

A graduate in Law from the Universidad de Las Palmas de Gran Canaria, Adal Salamanca holds a Master’s Degree in Taxation and Tax Advice from the Centro de Estudios Financieros and various programmes and diplomas from business schools such as IESE and IE. In addition, Salamanca lectures at various universities, teaching on courses related to tax proceedings and offences against the tax authorities.

In the words of Clara Jiménez, partner and head of Pérez-Llorca’s Tax practice area: “Adal’s arrival at the firm is part of our strategy to grow and strengthen our Tax practice area and, in particular, the tax litigation area, one in which we already have a well-established position. Adal is joining us to develop the area of litigation involving funds and, in general, foreign entities with a presence in Spain. We consider Adal’s clear specialisation in this area to be highly appropriate for this task. In the current context where some international tax paradigms are being reviewed or even questioned, we believe it is essential to have a team dedicated exclusively to the litigation aspect of this practice.”

As Julio Lujambio, executive partner of Pérez-Llorca, explains, “the Tax practice is one of the firm’s strategic practices and plays a key role in the comprehensive advice we offer our clients. In an environment of increasing regulatory complexity, a strong and highly specialised team is essential. Adal’s appointment strengthens this commitment and confirms the significance of the Tax department within our firm.”

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Pérez-Llorca today announced the promotion of twelve professionals to partner in recognition of their track record, commitment, technical excellence and contribution to the growth of the firm. This move bolsters the firm’s leadership and commitment to developing talent in its various offices. Specifically, the new partners are based in the Madrid, Mexico City and Bogotá offices and will strengthen different strategic practice areas for the firm.

The Pérez-Llorca professionals who will become partners as of 1 January 2026 are:

• Melchor Álvarez de Mon (Corporate, London)
• Antonio De Lisi (Corporate, Mexico City)
• Iciar de Lorenzo (Corporate, Madrid)
• Francisco Gómez (Corporate, Madrid)
• Eugenio Marín (Finance, Madrid)
• Ángel Martín (Corporate, Madrid)
• Patricio Martínez (Competition, Mexico City)
• Enrique Muñoz (Regulatory, Mexico City)
• Antonio Ruiz (Tax, Madrid)
• Paola Valderrama (Corporate, Bogotá)
• Belén Wert (Administrative, Madrid)
• Yi Zhou (Tax, Madrid)

In addition, the firm has promoted Daragh Brehony (Litigation and Arbitration, Madrid), Eva del Amo (Real Estate, Madrid), Antonio García (Real Estate, Madrid), Nuria García (Real Estate, Madrid) and María Camila Parra (Real Estate, Bogotá) to counsels.

These appointments reflect Pérez-Llorca’s objective to drive internal growth, recognise in-house talent and strengthen its leadership structure in the face of current and future challenges in the legal market.

“We thank these professionals for their commitment, effort and dedication, and we are confident that, with the drive of this new generation of partners, our ability to serve our clients and our global reach will be further strengthened,” said Pedro Pérez-Llorca, Senior Partner of Pérez-Llorca.

London Office

After seven years at the helm of the London office, the first opened by Pérez-Llorca in foreign territory, Álvaro Ramírez de Haro will hand over the reins to José Luis Romeu, a partner who has been working there since the beginning of 2024.

Ramírez de Haro will return to Madrid, where he will continue to work closely with the London office through his work with major international funds and firms.

Likewise, Ander Valverde, a partner based in London since 2022, who has combined his responsibility for the Finance team in Spain with the development of the firm’s debt practice in London, will return to Spain in April 2026, where he will continue to coordinate the Finance practice in Madrid and remain linked to the London office through the firm’s clients in this key financial centre for this practice.

Pérez-Llorca’s London office has a team of more than 10 people which, alongside José Luis Romeu, includes partners Isabel Villa (Restructuring) and the recently appointed Melchor Álvarez de Mon (Corporate), who joins the team in the British capital to further bolster this location.

José Luis Romeu joined Pérez-Llorca in 2017 as a lawyer in the Corporate practice and made partner in January 2024. Specialising in commercial law, his career has a strong international flavour as, in addition to an LL.M. in International Business and Economic Law from Georgetown University, he worked in the firm’s London office in 2019 and 2020 and is also a Solicitor of England and Wales.

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