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New tax returns on investment in virtual currencies
Processing of the orders by which they intend to approve Form 721 "informative declaration on virtual currencies located abroad", therefore, a specific declaration of assets abroad on this type of asset is being processed, and Form 172, "informative declaration on ...
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Prestamos simulados
We present the summary of the judgment issued by the TSJ of Catalonia, 933/2022, in which it considers that there is an absolute simulation of the loans granted based on a series of aspects and facts that lead to presume ...
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influencers tributación
We echo a consultation recently issued by the Directorate General of Taxes that refers to the tax treatment applicable to a natural person who carries out the activity of "influencer". The services she provides are the publication of videos and ...
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VAT on donated goods
The donation of goods to non-profit entities has generated a specific problem in relation to VAT taxation for both the donor and the entity receiving the donation. ...
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Nueva tributación sobre los envases de plástico no reutilizable
With effect from 1 January 2023, two new environmental taxes will enter into force, which will be levied on non-reusable plastic packaging and on the deposit of waste in landfills and its destruction ...
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Ángel Pérez

Partner of the Tax Planning Department

A lawyer with extensive experience in tax counselling for national and multinational firms, and for individuals, who has focussed on optimising taxpayers’ fiscal costs


Ángel possesses extensive experience in tax law and, specifically, in solving technical queries relating to the activities of national and multinational businesses, fiscal structure planning strategy, business purchase and sale due diligence, counselling for groups of companies, tax reviews in the audit sphere and company reorganisations.

His work centres on counselling for all manner of administrative procedures when it comes to management, collection, inspection, penalty procedures and the lodging and processing of appeals before administrative bodies, economic/administrative courts and, if applicable, the contentious/administrative jurisdiction.

His professional track record and extensive experience stem from a career he has pursued both in our company and previously at the fiscal department of Deloitte in Barcelona and formerly at the firm Cuatrecasas.

Educational history

  • Degree in Law from Abat Oliba CEU University, 1997.
  • Master’s degree in Fiscal Policy from UIC, 2001.
  • Several specialist courses in fiscal, tax and accounting law.
  • He sat the civil service examination for the body of sub-inspectors of the Treasury.

Events, conferences and seminars

Ángel has served as a speaker in several courses and seminars nationally and overseas, particularly on topics linked to personal income tax, value added tax and company tax.

He has also given conferences relating to fiscal policy, such as the handling of fiscal policy for real estate operations, the purchase of dwellings in Spain and new national fiscal developments affecting foreign investors.

Associations and professional networks

  • Member of Barcelona Bar Association.
  • Member of AEDAF – Spanish Association of Fiscal Advisors.
  • Member of the Abacus Worldwide Association – International network of experts in tax and audit issues.
  • Member of FIABCI – International Real Estate Federation.
  • Member of the Association of Chartered Accountants of Catalonia.
  • Member of Tax Professionals.

Ángel is the AddVANTE manager in the international network Abacus Worldwide (an association globally integrating tax advisors and auditors) enabling clients to engage in contact with representatives from those areas internationally. In addition, Ángel also forms part of the European governing body of the international association as a member of the Regional European Committee.