Spain

September 20, 2017

Isabel López-Bustamante
	Deloitte Legal Spain Torre Picasso Plaza Pablo Ruiz Picasso, 1 28020, Madrid Spain Tel: +34 915820900 Email: ilopezbustamante@deloitte.es Website: www.deloittelegal.com Isabel López-Bustamante is the leading partner of the Spanish VAT team at Deloitte Legal (Deloitte Spain). 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 IE Business School, 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 IE Business School and participates in a women executive programme run by the business school ESADE.

Isabel López-Bustamante

Deloitte Legal Spain

Torre Picasso

Plaza Pablo Ruiz Picasso, 1

28020, Madrid

Spain

Tel: +34 915820900

Email: ilopezbustamante@deloitte.es

Website: www.deloittelegal.com

Isabel López-Bustamante is the leading partner of the Spanish VAT team at Deloitte Legal (Deloitte Spain). 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 IE Business School, 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 IE Business School and participates in a women executive programme run by the business school ESADE.

Alejandra Puig
	Deloitte Legal Spain Torre Picasso Plaza Pablo Ruiz Picasso, 1 28020, Madrid Spain Tel: +34 914381662 Email: apuig@deloitte.es Website: www.deloittelegal.com Alejandra Puig has been a director of the tax department since 2009. In the course of her professional career she has participated in and coordinated the learning programme for the Spanish tax practice under the leadership of the global talent and learning team. At present, she is the PMO of the global tax controversy management service offering and has also been a member of the selection and hiring team for the tax practice in Madrid. She is currently responsible for the tax procedure area in the Madrid office regarding tax controversy services and performance improvement projects for many clients. Alejandra specialises in representing clients before the Spanish tax authorities and in coordinating complex tax audits for multinational corporations. She regularly represents clients at all stages of the dispute process, including litigation before the Spanish Supreme Court and supporting and negotiating settlements. For more than 20 years, Alejandra has represented clients in a variety of industries, including financial services, manufacturing, pharmaceuticals, consumer products, media and retail. She also has significant experience in Spanish penalty procedures and has both spoken and written extensively with respect to numerous Spanish procedural issues.

Alejandra Puig

Deloitte Legal Spain

Torre Picasso

Plaza Pablo Ruiz Picasso, 1

28020, Madrid

Spain

Tel: +34 914381662

Email: apuig@deloitte.es

Website: www.deloittelegal.com

Alejandra Puig has been a director of the tax department since 2009. In the course of her professional career she has participated in and coordinated the learning programme for the Spanish tax practice under the leadership of the global talent and learning team. At present, she is the PMO of the global tax controversy management service offering and has also been a member of the selection and hiring team for the tax practice in Madrid. She is currently responsible for the tax procedure area in the Madrid office regarding tax controversy services and performance improvement projects for many clients.

Alejandra specialises in representing clients before the Spanish tax authorities and in coordinating complex tax audits for multinational corporations. She regularly represents clients at all stages of the dispute process, including litigation before the Spanish Supreme Court and supporting and negotiating settlements. For more than 20 years, Alejandra has represented clients in a variety of industries, including financial services, manufacturing, pharmaceuticals, consumer products, media and retail. She also has significant experience in Spanish penalty procedures and has both spoken and written extensively with respect to numerous Spanish procedural issues.

Contxita Sastre
	Deloitte Legal Spain Avenida Diagonal, 654 08034, Barcelona Spain Tel: +34 935038360 Email: csastrepoyo@deloitte.es Website: www.deloittelegal.com Contxita Sastre is the director of the tax area of Deloitte Legal in Barcelona, forming part of the global employer services. Her professional activity focuses on national and international advice and tax planning to companies and expatriates, providing a comprehensive approach to the various existing practices. She has experience in the design, implementation and management of international mobility programmes of Spanish and foreign multinationals. She also has experience in international social security and immigration advice, consulting with regards to the Spanish personal income tax, net wealth tax as well as non-tax residents' income tax, and advising on the tax applicable to share plans.

Contxita Sastre

Deloitte Legal Spain

Avenida Diagonal, 654

08034, Barcelona

Spain

Tel: +34 935038360

Email: csastrepoyo@deloitte.es

Website: www.deloittelegal.com

Contxita Sastre is the director of the tax area of Deloitte Legal in Barcelona, forming part of the global employer services.

Her professional activity focuses on national and international advice and tax planning to companies and expatriates, providing a comprehensive approach to the various existing practices. She has experience in the design, implementation and management of international mobility programmes of Spanish and foreign multinationals. She also has experience in international social security and immigration advice, consulting with regards to the Spanish personal income tax, net wealth tax as well as non-tax residents' income tax, and advising on the tax applicable to share plans.

Ana Zarazaga
	Deloitte Legal Spain Torre Picasso Plaza Pablo Ruiz Picasso, 1 28020, Madrid Spain Tel: +34 914381604 Email: azarazaga@deloitte.es Website: www.deloittelegal.com Ana Zarazaga joined Deloitte in 2014 and is responsible for the service line of GES (global employer services) at Deloitte Legal. Prior to her incorporation, Ana worked for 16 years in the department of human capital of EY Lawyers. Her professional activity has been focused on assisting Spanish and foreign multinationals in reaching the most optimal and cost effective structures with regards to their expat population on international assignment. Her expertise has been widely recognised and she is a frequent speaker at seminars and conferences in the field of personal income taxation and international mobility. She is also a legal and tax professor, teaching the master's degree at the Instituto de Empresa and the University of Navarra, as well as being the author of various specialised publications regarding the personal income tax implications that arise for the company and employees on international assignments abroad.

Ana Zarazaga

Deloitte Legal Spain

Torre Picasso

Plaza Pablo Ruiz Picasso, 1

28020, Madrid

Spain

Tel: +34 914381604

Email: azarazaga@deloitte.es

Website: www.deloittelegal.com

Ana Zarazaga joined Deloitte in 2014 and is responsible for the service line of GES (global employer services) at Deloitte Legal. Prior to her incorporation, Ana worked for 16 years in the department of human capital of EY Lawyers.

Her professional activity has been focused on assisting Spanish and foreign multinationals in reaching the most optimal and cost effective structures with regards to their expat population on international assignment.

Her expertise has been widely recognised and she is a frequent speaker at seminars and conferences in the field of personal income taxation and international mobility.

She is also a legal and tax professor, teaching the master's degree at the Instituto de Empresa and the University of Navarra, as well as being the author of various specialised publications regarding the personal income tax implications that arise for the company and employees on international assignments abroad.