José María García Guirao

Partner
396_Devesa JOSÉ MARÍA GARCÍA GUIRAO

José María García Guirao is the managing partner of the Tax Area at Devesa. García Guirao has amassed significant experience in providing tax advice to national and international companies. Having joined from Garrigues, where he was manager of the Tax Litigation Area, and from PricewaterhouseCoopers, he has helped companies in different industries to optimise their taxation and he is a consummate specialist in tax litigation and tax inspections.

Passionate about tax matters, José María García Guirao complements his professional activity in our firm with teaching. In this regard, he teaches classes on tax procedure as a professor on  renowned postgraduate programmes : the Master’s degree in Fiscal Advice at FUNDESEM Business School and the Master’s degree in Taxation at the UA.

Curriculum Vitae

  • Devesa & Calvo Abogados. Managing partner of the Tax Area (January 2019-present).
  • Garrigues. Senior partner and manager of the Tax Litigation Area (2006-January 2019).
  • Professor on the Master’s in Corporate Fiscal Advice at FUNDESEM Business School (April 2012-present).
  • PricewaterhouseCoopers (PWC). Fiscal Area associate (2002-2006).
  • Practising lawyer of the Bar Association.
  • Master’s degree in Taxation – Instituto de Estudios Fiscales (Institute of Fiscal Studies).
  • Bachelor’s degree in Law.
  • Co-author of the Thomson Aranzadi – Aranzadi Spanish Real Estate Law Manual, 2021
  • Recognized by Bestlawyers as tax law specialist with a mention “Lawyer of the year” in 2020
Art law, Blog, Tax
Vehículos para la inversión en arte fundaciones y asociaciones vs patrimonio personal

Vehicles for investment in art: foundations and associations vs personal assets

Investment in art increasingly gives rise to legal and tax considerations where a collection ceases to be merely a matter of personal interest and becomes part of a broader wealth planning strategy. March transforms Madrid into a veritable hub of the art market: ARCO serving as an international barometer and, alongside it, fairs such as […]
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Tax, Blog, Real Estate Law
Criptomonedas e ITP un nuevo frente en la fiscalidad española

Cryptocurrencies and transfer tax (ITP): a new front in Spanish taxation

The interpretation of the Directorate-General for Taxation (DGT) Cryptocurrencies and ITP have become a central debate in the Spanish tax system. The expansion of crypto-assets has tested the limits of tax and legal frameworks. In Spain, the DGT — according to binding consultation V0935-25 — is consolidating an interpretation that directly affects the use of […]
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Art law, Blog, Tax
inspeccion-hacienda-obras-arte-domicilio

Can the Spanish tax authority search your home for artworks? What you need to know

Inviolability of the home and legal requirements for inspections targeting artworks Is it possible for the Spanish Tax Agency (Agencia Tributaria), together with Customs Surveillance (Vigilancia Aduanera), to visit your home in search of information regarding artworks? It can happen—but only under certain conditions. The inviolability of the home is protected under Article 18.2 of […]
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Company Law, Blog, Family Business, Real Estate Law, Tax
empresa familiar SOCIMI

REIT as a problem-solving tool in family businesses: tax advantages and legal regime

One of the common grounds for disputes within the family businesses, especially when it comes to the second or third generation, is the distinction between partners who participate in the management or activity of the company, and partners who do not. It is normal that, either because of capacity or quantity, not everyone can obtain […]
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