Mariano Roca López

Mariano Roca López


ETL Global ADD

Recognized since 2013

Barcelona, Spain

Practice Areas

Family Business Law

Family Law

Tax Law

Lawyer of the Year Badge - 2019 - Family Law Lawyer of the Year Badge - 2018 - Tax Law Lawyer of the Year Badge - 2015 - Family Law Lawyer of the Year Badge - 2014 - Tax Law
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Professional experience

Mariano began his professional career in CUATRECASAS GONÇALVES PEREIRA (1997-2012) where was specialized in Legal & Tax Law to companies, Family business and HNWI. In 2012 joined KPMG (2012-2015), where co-leaded the Family Bussines and Private Client practice in Barcelona, Girona, Balearic Islands and Andorra offices. On January 2016 joins 4|5|3| Law Firm (former Marco Legal, Abogados & Economistas) as a partner, leading the Firm’s Tax Department.

Particularly, Mariano provides a global legal advice in Tax Law, Private clients, personal income tax, domestic and international investments planning, real estate planning, businesses planning, family inheritance or donations planning, or marital crisis planning.

Contact & Links
Location
  • Avda. Diagonal 407
    Barcelona 08008
    Spain
Languages
  • English
  • French
  • Spanish
Bar Admissions
  • Spain, General Council of Spanish Lawyers
Affiliations
  • British Chamber of Commerce in Barcelona - Member
  • UIA (Union Internationale des Avocats) - Member

ETL Global ADD
Barcelona, Spain

4 The Best Lawyers in Spain awards

4 Best Lawyers: Ones to Watch in Spain awards

Visit Website View Firm Profile

Lawyer of the Year Badge - 2019 - Family Law Lawyer of the Year Badge - 2018 - Tax Law Lawyer of the Year Badge - 2015 - Family Law Lawyer of the Year Badge - 2014 - Tax Law
Named "Lawyer of the Year" by Best Lawyers® for:
  • Family Law, Barcelona, Spain (2019)
  • Tax Law, Barcelona, Spain (2018)
  • Family Law, Barcelona, Spain (2015)
  • Tax Law, Barcelona, Spain (2014)
Recognized in The Best Lawyers in Spain 2025 for work in:
  • Family Business Law
  • Family Law
  • Tax Law

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The Residency Visa for Foreign Investors—Or the Golden Visa


Golden Visa holders would be entitled to reside in Spain for an initial period of one year, which can be extended into two to five year periods.

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Digital Economy vs. Permanent Establishment


Limitations of the Spanish taxation system to effectively tax certain incomes.

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Taxation in Spain for the Purchase of Used Goods on C2C Platforms


Trends that have had an impact in the tax sphere in Spain.

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Bitcoins: Tax Treatment in Spain of a Foreign Currency


It is an extremely volatile asset whose downward trend has been going on for a month now, having decreased its value more than 40 percent.

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New Criteria to Determine Spanish Individuals’ Tax Residence


Despite its apparent triviality, individuals’ tax residence can in practice have significant consequences for their pockets.

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ECOFIN reaches political agreement on Anti-Tax Avoidance


EU finance ministers reached a new agreement March 13 to tackle aggressive tax schemes in the EU.

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What Spain’s Proposed ‘Google Tax’ Means for its New Economy


by Mariano Roca López

How the Spanish Stability Program is tapping new sources of tax revenue.

Will Spain Pass the 'Google Tax?'

The Spanish Government Insists on Raising Taxes


With a new government in Spain, big changes are coming to taxpayers.

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How New Spanish Tax Incentives Are Building a Film Industry


New tax incentives show the Spanish government investing in audiovisual production in the Canary Islands and beyond.

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Sun Tax Out, Self-Sufficiency In


by Mariano Roca López

How Spain is paving the way for self-sufficient homes.

Spain to Repeal "Sun Tax"

Unpacking the 2019 Spanish General State Budget


A union between two left-wing parties in Spain has led to a new budget agreement that could raise personal and corporate income taxes.

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Good News for the Spanish Inheritance and Gift Tax


Changes made by the Spanish Supreme Court could mean enhanced tax benefits to citizens.

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The “Messi Doctrine”: Tax Advisors Could Be Prosecuted for Their Tax Advice and Meet the Same Fate Than Their Clients


Could lawyers be held responsible for their client's fraudulent activity?

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New Tax in Catalonia: Tax on Companies’ Non-Productive Assets


The New Tax Is Levied Annually on Entities That Own Certain Non-Productive Assets

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