Mª Ángeles Pérez de Ayala

Garrigues
Spain
International Tax, Real Estate Tax

Mª Angeles is based in Taxand Spain where she is a partner at Garrigues. Mª Angeles graduated in Economics and Business Administration in Finance Studies University College (C.U.N.E.F.) belonging to the Universidad Complutense of Madrid. Mª Angeles joined Arthur Andersen in 1985 and, since 1986, her professional career has developed in the Tax Department of Garrigues. She is an advisor to the most important multinationals and Spanish companies in different sectors. In addition to handling the general tax matters of companies, Mª Angeles specialises in Local Taxation, focusing in particular on matters relating to cadastral values, real estate tax (IBI) and the tax on construction and installation projects and work (ICIO), and is the person in charge of that department within the Firm’s Tax Department. She is also one of the people in charge of the tax matters of foundations and non-profit organisations.

Areas of Expertise

• Real Estate Tax
• Local Taxation

www.garrigues.com