Daniel Armesto

Daniel Armesto

Daniel Armesto is based in Taxand Spain, where he is a tax partner at Garrigues in Bilbao and leads the tax practice in the Basque Country. Daniel has a well recognised reputation in international and EU tax law and practice. After 25 years of experience, he is able to provide a comprehensive approach to all tax and legal matters of international transactions, coordinating teams of lawyers specialised in all the relevant law fields across a range of jurisdictions. He has been involved, among others, in BOT projects for railroads in several countries, a joint venture for the development of thermosolar power plants in Spain, Abu Dhabi and the USA, acquisitions of Spanish manufacturing companies taking advantage of special tax regulations in the Basque Country, the acquisition of a major electricity company in Brazil and the design and implementation of structures based on Basque holding companies for multinational groups.

Daniel has lectured at the University of the Basque Country, the University of Deusto and the Mondragon University, as well as in many seminars and conferences, and has published numerous articles for both the general press and specialised publications, both domestic and international.  He is a member of the Spanish bar and a board member of the Spanish branch of the IFA. He has advised the Basque Tax Administration and the Basque Business Association (Confebask) on tax policy matters. Daniel represented Confebask before the ECJ, defending the tax autonomy of the Basque Country as compatible with EU Law (joined cases C-428/06 to C-434/06).

Daniel has been named among the “Best Lawyers in Spain” every year since 2009.  He has also been designated Best Lawyers’ 2013 Bilbao Tax “Lawyer of the Year”.