Rafael Calvo Salinero

Rafael Calvo Salinero holds a Bachelor in Law from Complutense University of Madrid and is a member of the Madrid Bar Association. He holds a Master of Access to the Legal Profession from San Pablo CEU University and a postgraduate diploma in Tax Law from Paris 1 Panthéon-Sorbonne University in France.

Since joining Garrigues, in 1998, he has pursued his career mainly in the area of international taxation. currently leading the firm’s EU taxation team. He was named partner in 2011.

Throughout his career, he has specialised in advising multinational groups, both Spanish and foreign, on their international investment, financing, and restructuring operations. He has also advised and represented these multinational companies in inspection proceedings before Spanish and foreign tax administrations, as well as in contentious-administrative proceedings before Spanish courts.

In recent years, he has acted as a lawyer for various Spanish and international companies and institutions on matters related to state aid and tax concessions, or recovering incorrectly paid taxes in accordance with European regulations. He has also raised various preliminary issues before the Court of Justice of the European Union.

Rafael has been recognised as a leading lawyer by major international directories such as Chambers, Best Lawyers, and Tax Expert Guides.

He is a member of the board of directors of the Spanish Association of Financial Law (AEDF, the Spanish branch of the IFA); Garrigues’ representative in the Spanish Confederation of Business Organisations (CEOE) commission for the European Union; and European Taxation magazine’s correspondent in Spain.

Rafael is the director of the Executive Programme in International Taxation at Centro de Estudios Garrigues. He is a lecturer in international and European Union taxation in various training programmes, both at Centro de Estudios Garrigues and at other public and private institutions. He is also a lecturer for the bachelor’s programmes in law, business administration, international relations, and criminology at Francisco de Vitoria University.

He is the author or co-author of various book chapters and monographs, including ‘La revisión de actos en materia tributaria’ (Thomson Reuters, 2016); ‘Tratado de la SOCIMI’ (Aranzadi, 2019); ‘Manual del impuesto sobre sociedades’ (Instituto de Estudios Fiscales, 2021); ‘Las ayudas de Estado en el ámbito tributario: Experiencia española y contexto actual’ (Fundación Impuestos y Competitividad, 2021); ‘Introducción al sistema tributario español’ (Aranzadi, 2022); and ‘Fiscalidad internacional’ (CEF, 2022). He is also the author of numerous articles in Spanish and foreign newspapers and magazines and a frequent speaker at various international seminars and forums, especially in the field of European taxation.