Team

Due to the wide and solid experience of our professionals, as well as our commitment and proximity to the client, we are able to anticipate any corporate-related problem and propose alternative high value-added solutions.

EDUARDO GÜELLS

Legal area Partner

Graduate in Law from the University of Barcelona and member of the Barcelona Bar Association as a practitioner for more than 30 years. He was a member of the New Technologies Section of the Barcelona Bar Association for 4 years. He is specialized in corporate and bankruptcy law.

eguells@etl.es

JOAN PONS

Tax area Partner

Degree in Law with a Legal-Economic specialization from the University of Deusto, MBA and Master’s Degree in Tax Advice and Management from ESADE. He is a member of the Il·lustre Col·legi d’Advocats of Barcelona, he is a member of the Spanish Association of Tax Advisors (AEDAF) as well as member of the PIMEC Economic-Fiscal Committee. His professional career began in the financial sector, with which he maintains his relationship as Secretary of the Spanish Association of Financial Advisors and Planners (EFPA Española) and, also, as an academic collaborator of the Institut d‘Estudis Financers. At present, he dedicates his activity to tax advice, with a long experience in multinational groups and in restructuring operations.

jpons@etl.es

LLORENÇ HERNÁNDEZ

Legal area Partner

Graduate in Law, Masters in Tax Consulting from the Col·legi d’Economistes de Catalunya, Insolvency Mediator and Civil and Commercial Mediator. He is a member of the Centre de Mediació del Il·lustre Col·legi d’Advocats de Barcelona, as well as the Asociación Española de Asesores Fiscales. His professional career is based on the field of (international and national) business advice, specialising in the area of strategic and contractual negotiation. He has participated in negotiation processes for numerous M&A operations and business restructuring procedures as well as complex corporate and contractual negotiations.

lhernandez@etl.es

NEUS SALA

Tax area Partner

Graduate in Economic and Business Sciences, Auditor by the Instituto de Censores Jurados de Cuentas, Masters in Tax Law from the University of Barcelona and member of the Asociación Española de Asesores Fiscales. She is an associate professor of the Public Economy Department of the University of Barcelona and of the Masters in Taxation at the Barcelona School of Management. Her professional career has focussed on the tax sector, from the recurring fiscal practise of the company to providing advice on the restructuring operations of business groups or family group inheritance.

nsala@etl.es

CARLOS TORRES

Consulting area Partner

Graduate in Economic and Business Sciences, PADE by IESE, Auditor by the Instituto de Censores Jurados de Cuentas, member of the ROAC and the Asociación Española de Asesores Fiscales and Civil and Commercial Mediator. He began his professional career as an accounting auditor in order to then continue in business consulting, Human Resources, M&A and business restructuring. The expertise built up in these areas has led him to its current dedication to strategic consultancy work for the senior management and governing bodies of business clients, with special emphasis on their family offices.

ctorres@etl.es

ROGER BARÓN

Associate Legal dept.

Graduate in Law from the University of Barcelona, postgraduate degree in legal practice from ICAB and postgraduate degree in civil litigation from Universitat Pompeu Fabra. His professional experience is developed, nationally and internationally, in corporate advice in the areas of M&A, business restructuring procedures, contracting, real estate leasing, and data protection.

rbaron@etl.es

MANUEL CADENA

Associate, Business Development

Holds a Bachelor’s Degree in Economic Sciences, with an exhaustive list of courses and seminars on taxation, finance and general management. Holds several MBA and PDD from various business schools both in Spain and abroad. His extensive career has focused on the coordination and provision of professional services to a wide range of multinational, national and local companies.

mcadena@etl.es

OSCAR CASANOVAS

Associate and Director of Legal dept.

Graduate in Law and Real Estate Agent. His professional experience is in the scope of commercial law, which he does through providing advice and cross-sector support to the company on both a corporate and contractual level. He also works in civil, property and inheritance law by providing advice services and contractual negotiation.

ocasanovas@etl.es

JÖRG HÖRAUF

Head of German Desk

Graduated in Business Administration from the Technical University of Nuremberg Georg Simon Ohm and PhD. By the Bircham International University. He has more than 15 years of experience as a business consultant and advisor. He currently focuses his activity on advising companies and subsidiaries of foreign groups established in Spain, mainly of German origin, on legislative, accounting, tax and financial matters.

joerg.hoerauf@etl-global.com

MATEU LÁZARO

Associate Director of Tax dept.

Graduate in Law and member of the Asociación Española de Asesores Fiscales. His most notable practise areas are tax law, commercial law and inheritance law. He has developed extensive experience with entities of social economy and the third sector.

mlazaro@etl.es

GONZALO LOSADA

Associate of Tax dept.

Graduate in Law and member of the Barcelona Bar Association and the Spanish Association of Tax Advisors. His professional experience has focused on the field of Tax Law, on tax advice to national and international groups that pay taxes under the tax consolidation regime, as well as to family groups and family offices.

glosada@etl.es

JOAN MANUEL MERCADÉ

Associate of Tax dept.

Degree in Economics from the Central University of Barcelona. He is a member of the College of Economists of Catalonia, a member of the Register of Accounts Auditors and of the Spanish Association of Tax Advisors. His professional activity focuses on tax advice to national and multinational groups in the field of Corporation Tax and, in particular, for groups that pay taxes under the tax consolidation regime.

jmmercade@etl.es

JORDI PALACÍN

 Associate of Consulting dept.

Graduate in Economic Sciences. He has spent the majority of his career in the banking sector, specifically in the corporate banking sector, occupying management roles such as Regional Company Manager in Andalusia and the Canaries and subsequently as Commercial Company Manager. He is an expert in business financing, credit risk analysis and banking negotiation.

jpalacin@etl.es

MARTA RIOS

Managing Director

Graduate in Business Administration and Management from IQS (Universitat Ramón Llull), Master in Business Management from IQS and Fordham University in NY and Master in Economic and Financial Management. She has more than 15 years of experience in the legal and consulting sector in large firms. She specialises in management control, project management and transversal teams as well as in the definition and structuring of KPI’s for strategic decision making in law firms.

mriosm@etl.es

MANUEL ALIJARDE

Manager of Legal dept.

Graduate in Law from the Autonomous University of Barcelona with a Master in Law from the Superior Institute of Law and Economics (ISDE). He is an expert in litigation and arbitration. His role is to resolve conflicts in all kinds of legal and arbitration procedures in the civil, commercial and insolvency sectors. He also has extensive experience in civil and commercial recruitment.

malijarde@etl.es

ARELY ALMAGUER

Senior of Consulting dept.

Graduate in Economics from the University of Anáhuac México Norte and MBA. Her more than 15 years of experience in Transfer pricing in large global consulting firms (Big Four) have allowed her to participate in projects for multinational companies, developing strategies for the implementation of transfer pricing policies through economic and financial analysis, as well as in projects of identification and analysis of intangibles, business restructuring and development of economic analysis.

aalmaguer@etl.es

ALBERT AMELA

Junior of Tax dept.

Graduate in Economics from the University of Barcelona and currently studying a Master’s Degree in Tax Consulting at UPF – Barcelona School of Management. Specialized in the tax area, his experience is based on tax returns and tax procedures.

aamela@etl.es

JAVIER AQUILUÉ

Manager of Tax dept.

Graduate in Law. He is specialized in tax consulting for companies and individuals in the scope of direct and indirect taxation on both a national and international level. He is also experienced in tax procedures and litigations.

jaquilue@etl.es

AIMARA ARISMENDI

Senior of Tax dept.

Law degree and master’s degree in advanced taxation from Universitat Pompeu Fabra. She is specialized in restructuring personal and business assets, as well as in tax advice to companies and individuals.

aarismendi@etl.es

EDUARD CASANOVAS

Senior of Legal dept.

Degree in Law from Pompeu Fabra University, Masters in Information Society Law and Business Law from the Barcelona Lawyers’ Association; specialised in areas related to New Technologies and the Information Society, as well as Company Law in all areas and specialities.

ecasanovas@etl.es

NATÁLIA CEREZO

Senior of Labour and HR dept.

Graduate in Labour Relations and specialised in the area of staff management. She has worked for important professional firms (multinationals and nationals) with staff teams of more than 200 employees.

ncerezo@etl.es

YAMNA EL IDRISSI

Junior of Labour and HR dept.

Graduate in Labour Relations from Pompeu Fabra University. Her work experience is based on integrated labour management services for SMEs.

yelidrissi@etl.es

NOEMÍ GARCÍA

Senior of the Consulting dept.

She is currently studying Administration and Business Management at university. Her experience is centred on the preparation of accounts and the tax declarations of small and medium-sized business.

ngarcia@etl.es

ROMY GIL

Senior of Legal dept.

Graduate in Law from the University of Barcelona with a Masters in International Business Law from ESADE Business and Law School. She is specialised in corporate law, the overseeing of the secretary of commercial societies and the hiring and resolution of rental contracts.

rgil@etl.es

MAITE GORDO

Senior of Legal dept.

Graduate in Law from the Autonomous University of Barcelona with a Masters in Tax Law from Pompeu Fabra University and complementary training in Labour Procedure. She specialises in all fields and specialities within commercial law and labour law, including litigation practises before social jurisdiction.

mgordo@etl.es

MIREIA GUARRO

Senior of Labour and HR dept.

Graduate in Business Sciences. She is specialised in personal administration and advising companies on labour services. She has participated in the management and integration of extensive groups of workers as a consequence of corporate operations, as well as being responsible for coordination work with the on-site HR department of multinational companies.

mguarro@etl.es

EULÀLIA GUERRERO

Administration

eguerrero@etl.es

LAURA JOUNOU

Junior of Labour and HR dept.

Graduate in Labour Relations from the Pompeu Fabra University and professionalizing course in Payroll and Social Security. Her work experience lies in the field of administration and personnel management of small and large companies.

ljounou@etl.es

CARLA JOVÉ

Junior of Labour and HR dept.

Graduate in Labour Relations from the University of Barcelona. Her work experience is based on integrated labour management services for SMEs.

cjove@etl.es

CONCHITA LÁZARO

Manager of Consulting dept.

Graduate in Economic and Business Sciences. She has specialised in the management of work teams focussed on the preparation of accounts and the elaboration and/or supervision of all kinds of tax obligations for small and medium-sized companies. Furthermore, her extensive experience guarantees the appropriate, personalised economic and financial advice for partners and the administration body of family businesses and/or smaller entities.

clazaro@etl.es

BEGOÑA LÓPEZ

Administration

blopez@etl.es

ALBERT MANRIQUE

Junior of Consulting dept.

Graduate in Economics from the Universitat Pompeu Fabra and studying for a Master’s Degree in Financial and Accounting Management at the Barcelona School of Management. Specialised in economic-financial analysis within the framework of Due Diligence processes, preparation of non-financial information statements, balance sheet analysis and management control reports.

amanrique@etl.es

NAYRA MARCHÁN

Senior of Legal dept.

Lawyer from the Pompeu Fabra University and Master in Information Society Law from the Barcelona Bar Association. She audits in Technological Environments registered in the AULETEC Registry. She is specialized in procedural law and in the preparation and auditing of Compliance programs.

nmarchan@etl.es

LORENA MARQUINA

Senior of Tax dept.

Graduate in Law with a Masters in Taxation from IDEC at the Pompeu Fabra University. She has focussed her professional career on the functioning of the tax system, specialising in tax procedures and tax planning and consulting for individuals and companies.

lmarquina@etl.es

ÁLVARO MARTÍN

Senior of Consulting dept.

Graduate in Administration and Business Management. He has concentrated his professional career on accounting and tax advising for national and international clients. He has participated in the creation and implementation of control processes and information and reporting systems for the improved functioning of companies. This is in addition to his participation in the preparation of economic and financial reports.

amartin@etl.es

PAQUI MARTÍN

Manager of Consulting dept. 

Graduate in Business Sciences. Her training and extensive experience in tax and accounting facilitate the cross-sector nature of the services she offers in the area of consulting and her direct involvement in managing and assisting medium and large-sized companies. She also actively participates in advising third sector organisations and entities.

pmartin@etl.es

DAMIÁN MARTÍNEZ

Semi senior of Labour and HR dept.

Graduate in Labour Relations and Human Resources from the University of Alicante and Expert Course in Labour Consultancy for Companies (ASLE) from the Fundesem Business School in Alicante. He has extensive experience in advising on labour matters to SMEs and large companies at national level and supporting international companies in the recruitment of workers in Spain.

dmartinez@etl.es

NÚRIA MECATI

Director of Consulting dept.

Graduate in Business Sciences. She boasts a long career in consulting and financial, accounting and tax management for companies. She has excellent knowledge of accounting and tax regulations applicable to businesses and she can assume responsibility for the management and coordination functions of cross-sector work teams that are necessary for the provision of services to international clients and/or complex needs that require extremely personalised attention and relations.

nmecati@etl.es

BERTA MERINO

 Senior of Legal dept.

Graduate in Law from Pompeu Fabra University and postgraduate diploma in Legal Practice from the Barcelona Lawyers’ Association. She specialises in civil procedural law and all areas of commercial law.

bmerinos@etl.es

LAURA MOLINA

Senior of Consulting dept.

Double degree in Business Administration and Law from Pompeu Fabra University. Her career has focused on economic and financial areas and external and internal general accounting, with particular emphasis on the preparation of reporting systems for medium-sized and large companies. In addition, thanks to her training and experience she has become directly involved in the business consulting area, carrying out sectoral and financial analyses.

lmolinaa@etl.es

JORDI MOLINÉ

Senior of Tax dept.

Graduate in Business Administration from Barcelona University and currently studying for a Masters in Tax Consulting at the Barcelona School of Management. His professional experience is focused on tax advice to companies and private persons in the field of direct taxation and in the documentation of Related Transactions.

jmoline@etl.es

ROSA MOLINET

Tax dept.

rmolinet@etl.es

ANNA MORET

Manager of Consulting dept.

Graduate in Economic and Business Sciences. Her professional career has two sides: on one hand, she has worked in the business consulting field (elaboration of business and viability plans, management control, etc.) and on the other, she has worked on the supervision of accounting departments and the preparation of the closing accounts and taxation of multinational companies (including the application of US GAAP and IFRS regulations) and business groups in consolidation. Her versatility and experience have enabled her direct participation in interim management functions as a financial and administrative director for some of our clients who have temporarily required this service.

amoret@etl.es

JAVIER MUÑOZ

Junior of Tax dept.

Graduate in Business Administration and Management and Master in Accounting and Taxation from the University of Barcelona. Focused on the tax area, his experience focuses on tax returns and tax procedures.

jmunoz@etl.es

BERTA OLIVA

Junior of Legal dept.

Graduate in Law from Pompeu Fabra University. She is a registered lawyer at the Illustrious College of Girona. Specialization course in Private International Law, Negotiation and Legal English. She is specialized in civil and criminal procedural law.

boliva@etl.es

AIDA PASTOR

Senior of Labour and HR dept.

Degree in Labour Relations from Pompeu Fabra University; her work experience is centred on personnel management in companies.

apastor@etl.es

MONTSE PLA

Administration

mpla@etl.es

HELENA POCH

 Junior of Legal dept.

Dregree in Law from Pompeu Fabra University. Master’s Degree in Access to the Legal Profession at the Barcelona School of Management. She is a registered lawyer at the Barcelona College. She is specialized in the area of Data Protection, as well as in the area of procedural law.

hpoch@etl.es

FERNANDO PUYUELO

IT Manager 

fpuyuelo@etl.es

ESTHER SÁNCHEZ

Director of Labour and HR dept.

Graduate in Accounting and Tax Management and Occupational Health and Safety Technician. She has extensive and continued training in the field of human resources and labour services and has been working in staff administration and labour management for over twenty-five years.

esanchez@etl.es

ISABEL SERRA

Manager of Consulting dept.

Graduate in Business Sciences. She is one of our experts in the company tax and accounting sector, mainly assessing multinational companies (with special focus on periodical economic and financial reporting to the parent company) and concentrating on the adaptation of the accounting information according to the Spanish accounting general plan and US GAAP and IFRS regulations. This is in addition to the preparation of annual accounts and corporate tax.

iserra@etl.es

JUDITH SUBIRATS

Junior of Legal dept.

Graduated in Law from the University of Barcelona. Master’s Degree in Access to the Legal Profession from the University of Barcelona and the Barcelona Bar Association. She focused on the area of commercial law and procedural law.

jsubirats@etl.es

ANGÉLICA ZAMBRANO

Junior of Labour and HR dept.

Graduate in Labour Relations and postgraduate in labour relations and social security from the University of Barcelona. Experience on the management of labour services to small and medium-sized businesses.

azambrano@etl.es