Práticas e Setores

• Clientes privados e Family Offices
• Fiscal

Profile

Javier joined Pérez-Llorca’s Tax team in June 2023 as a Partner.

He specialises in complex tax proceedings and litigation. In addition, he is an expert in providing legal advice on tax matters to family businesses and ultra-high-net-worth clients, assessing their legal position and counselling them on compliance with both international and domestic tax obligations. He has 20 years of experience with Spanish and international law firms.

Studies:

• 2011 Advanced Specialisation Course in Tax Proceedings, CEF Centro de Estudios Financieros.
• 2008 Master’s degree in Taxation and Tax Consultancy, CEF Centro de Estudios Financieros.
• 2007 Degree in Business Administration, Universidad Pontificia Comillas.
• 2006 Degree in Law, Universidad Pontificia Comillas.

He speaks Spanish and English.

Experience

Javier has extensive experience in advising and providing legal representation to clients (family-owned businesses and ultra-high-net-worth clients, both domestic and international) in their dealings with the tax authorities during preliminary administrative proceedings (tax audits) and review proceedings, whether administrative or judicial (e.g. the Spanish High Court and the Spanish Supreme Court); all with a view to avoiding disputes with the tax authorities and managing clients’ risks so that they can make informed decisions.

Furthermore, he has extensive experience in providing legal and tax advice to ultra-high-net-worth clients, family-owned businesses and family offices in relation to direct and indirect taxation; in particular, to family groups with both domestic and international interests. Our expertise and experience in complex litigation help clients to determine their legal positions, manage their risk and identify the optimal structure to implement in Spain.

He also specialises in providing legal advice and representation to clients on matters relating to tax residency, and also boasts extensive experience in successfully leading his clients’ legal defences in administrative and judicial proceedings in this field, whether in matters related to international residence or disputes over residence between Autonomous Communities.

Academic and publishing collaborations

He is a member of the AEDAF’s national Expert Group on Taxpayers’ Rights and Safeguards and Tax Practice, and was one of the members of the AEDAF’s Madrid – Zona Centro Procedural Group.

Javier is a visiting lecturer on the Master’s degree in Tax Consultancy at the School of Legal Practice in Madrid, a contributor to UDIMA and the CEF, and an author and member of the Taxlandia tax blog.

He has contributed to several publications: Memento Práctico Francis Lefebvre de Relaciones Laborales Especiales 2009-2010; Anuario Fiscal para Abogados 2010 and 2011; Getting the Deal Through 2013; Tratado de Derecho de la Familia (Volume VIII), both first and second editions published by Thomson Reuters Aranzadi; multiple contributions to Chambers and Partners’ Annual Guides; author of Jurisprudencia casacional en materia tributaria (2024) and author of Tributación en el Impuesto sobre la Renta de las Personas Físicas (2025, led by Isaac Merino Jara).

He has also been listed in leading directories: Chambers and Partners (Tax Litigation and Private Wealth), The Legal 500 and ITR.

Professional organisations

The Madrid Bar Association (ICAM).

Recognition

• Best Lawyers®: ‘Ones to Watch’: Tax Law (2026).
• Best Lawyers®: ‘Ones to watch’: Tax Law (2026).
• Chambers Europe: Tax Litigation.
• The Legal 500 (EMEA): Tax Next Generation Partner (2023).