Spain

Deloitte Legal

Torre Picasso

Plaza Pablo Ruiz Picasso, 1

28020, Madrid

Spain

Tel: +34 915368037

Fax: +34 914381004

Email: jdebunes@deloitte.es

Website: www.deloitte.com

José Manuel de Bunes, Deloitte Legal, joined the firm in 2014 as a partner in the VAT, duty and indirect tax sector, simultaneously helping to enhance the firm's advisory services in Valencia.

A graduate in law from the Complutense University of Madrid, José Manuel is a former state tax inspector.

He formerly developed his career at the tax government between 1984 and 2008, where he held several important positions, including being deputy director of VAT from 2000 to 2004 and director general for taxation from 2004 to 2008. He subsequently entered Arco Abogados y Asesores Tributarios as a tax partner, where he developed a successful career in tax advisory.

He has broad teaching experience in centres like the Public Finance Minister School, University Studies Centre and Fundación Universidad – Empresa de la Universidad de Valencia and Estema (postgraduate centres, both affiliated with the University of Valencia). José Manuel is also the author of numerous books concerning tax law.

Deloitte Legal

Torre Picasso

Plaza Pablo Ruiz Picasso, 1

28020, Madrid

Spain

Tel: +34 915820900

Email: ilopezbustamante@deloitte.es

Website: www.deloitte.com

Isabel López-Bustamante, is the leading partner of Deloitte Legal's VAT team. She has nearly 20 years of professional experience in VAT and customs advisory services for businesses. Her main clients are local and multinational companies operating in the hotel and leisure and retail and distribution industries.

Isabel has a strong international profile, having participated in many transnational VAT projects and the local implementation of these for Spanish and foreign entities. She also provides recurrent local advice and VAT management, particularly providing assistance in dealings with the Spanish General Directorate for VAT topics and in VAT inspections.

She regularly participates in the development of internal and external VAT publications and speaks at conferences and seminars.

She is actively involved in local and international training and technical seminars of the firm. Isabel teaches VAT classes at several universities and business schools, such as the Business Institute, the University Carlos III and the University of Navarra.

She has a law degree from the University of Deusto, a master's degree in legal business advice from the Business Institute and participates in a women executive programme run by the business school ESADE.

Spanish VAT Services Asesores

C/Príncipe de Vergara, 97 1ºA

28006 Madrid

Spain

Tel: +34 650 105 342

Email: info@spanishvat.es

Website: www.spanishvat.es

Fernando Matesanz is the managing director and founder of the firm named Spanish VAT Services.

He has more than 12 years of experience advising all kinds of companies on indirect taxation issues. He serves clients from different sectors of activity including logistics, finance, government, e-commerce and healthcare.

Fernando earned a law degree at University CEU San Pablo in Madrid, and holds a diploma in EU Law from FH – Pforzheim (Germany). He has a master's degree (LLM) in taxation from IE Business School.

He is a practising attorney, a member of the Madrid Bar Association and a certified tax adviser registered with the Spanish tax authority, enabling him to act as tax adviser to foreign companies in Spain.

As an attorney, he represents his clients on their VAT matters before the different tax courts in Spain.

He began his professional career at EY and was jointly responsible for the VAT, customs and excise duties practice in the Madrid office. He also has in-house experience at one of the world's leading telecommunications operators. He then decided to create his own tax consultancy firm, focusing solely on indirect taxation.

Fernando is a member of the International VAT Association and a frequent speaker at seminars and courses on international VAT and customs and excise duties at various Spanish universities and institutions.

He is also a partner of the VAT Forum CV, a partnership of independent specialists in indirect taxation across Europe. Fernando is a frequent speaker at its conferences, courses, seminars and other events.

He is the author of the book VAT and International Trade which has been recently published in Spain and serves as a complete guide of all VAT and customs implications affecting companies involved in international trade.

Deloitte Legal

Torre Picasso

Plaza Pablo Ruiz Picasso, 1

28020, Madrid

Spain

Tel: +34 915 82 09 00

Email: prenieblas@deloitte.es

Website: www.deloitte.com

Pablo Renieblas joined Deloitte Legal in 2015 as a director of the VAT, duty and indirect tax sector, enhancing the firm's advisory services as a professional expert in the law and its practical application in the field of customs, excise, and environmental tax.

With a degree in economics from the Autonomous University of Madrid, Pablo is a state tax inspector. He formerly developed his career at the tax government between 1998 and 2015, where he held several important positions such as deputy director for excise duties and foreign trade taxes of the general management for tax; technical chief of Customs Office Region Madrid; deputy head of the custom of Madrid-Barajas; and national inspector coordinator of big files in the Central Service of Custom and Excise Duties.

He has participated regularly in high-level meetings (committees) and working groups within the European Commission in the areas of customs and excise taxes, as well as in meetings of the OECD in the fields of environmental taxes. He has a broad teaching experience in centers like the Public Finance Minister School, the Chamber of Commerce and the Pontifical University of Comillas.

Deloitte Legal

Torre Picasso

Plaza Pablo Ruiz Picasso, 1

28020, Madrid

Spain

Tel: +34 915820900

Email: mrio@deloitte.es

Website: www.deloitte.com

Marcos Río, Deloitte Legal, is a principal in the VAT practice, where he has worked since 2011. He is the tax service line leader for the betting and gambling sector, participating in local and international industry main forums.

Marcos has more than 13 years of professional experience in providing tax advice in the Deloitte member firm network. Marcos has worked in both the Spanish firm and the US firm, gaining invaluable international experience. He has advised many foreign and Spanish multinational corporations on domestic and international transactions including M&A, corporate restructuring and cross-border VAT planning.

Marcos has a law degree and LLM on taxation from the Institute of Business in Madrid, and a certificate on international business and finance from the New York University (NYU).

Deloitte Legal

Torre Picasso

Plaza Pablo Ruiz Picasso, 1

28020, Madrid

Spain

Tel: +34 915820900

Email: jarodriguez@deloitte.es

Website: www.deloitte.com

Jaime Rodríguez Correa, Deloitte Legal, is a director within the VAT practice in Madrid. He joined Deloitte in September 1998.

Jaime has more than 17 years of professional experience in tax matters with the last 16 years spent with Deloitte Spain.

He has served many of the largest Spanish and international corporate groups, helping them to optimise the VAT treatment both in local and international structures. Jaime has rendered VAT advice on cross-border transactions, international supply chain structures and VAT grouping, among others. He is a lawyer with a great deal of experience in VAT audits and litigation processes.

Jaime authors and co-authors VAT publications and has spoken at many conferences and seminars. He teaches VAT as part of the master of tax advising programme at the Comillas University, University of Navarra and works periodically with the Business Institute and the Chamber of Commerce of Madrid.

Jaime has a master's degree in taxation as well as a law degree, and has been affiliated to the Bar Association of Madrid since 1996.