Law and Economics Graduate at Complutense University of Madrid. Certificate of Business Tax Advisory at I.C.A.I. He has worked for Arthur Andersen.He was Director of the Tax-Law Department for ESPACONTROL AUDITING (collaborators of the International Group Klynveld Main Goerdeler) as tax partner in charge of the Spanish division. Currently performing as collaborator attorney for Lex Nova Publishers and for the financial-economic newspaper Expansión. Member of the C.E.I.M. Tax Commission. Member of the Spanish Association of Financial Tributary Law. Member of the International Tax Planning Association (I.F.A.) He works as founder partner at DE MIGUEL & LAWYERS DESK.