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Cristina Cruz


With an extensive experience in providing tax advice, Cristinas practice specializes in international tax law

Professional Experience

  • Cristina has been an attorney since 2002, focusing on international tax law at prominent law firms such as Garrigues and Cuatrecasas
  • Secondment at Berwin Leighton and Paisner (London, United Kingdom)
  • Member of the Madrid Bar Association


  • Tax Law


  • Master in Tax Law, Centro de Estudios Garrigues, 2002
  • Minor in EU law at Augsburg University, Germany, 2001
  • Law degree, San Pablo CEU University, 2000


Author of several articles and scientific studies on international tax law

Professional Experience

Cristina has broad experience advising Spanish multinational groups and foreign groups regarding investments, divestment as well as restructuring transactions, including advise on transfer pricing issues related to such transactions.

In addition, she has a proven experience advising resident and non-resident individuals and family groups whose wealth and activities are in different jurisdictions requiring specific advice and knowledge in international taxation. She has extensive experience and knowledge in foreign wealth structures which, typically are not well known in Spain.

She has advised on information exchange (double taxation agreements, Foreign Account Tax Compliance Act -FATCA-, and the Common Reporting Standard -CRS- of the OECD).

She has as well proven experience in tax inspection processes and in preparing appeals at both economic-administrative and judicial instances.

Cristina has more than 15 years of experience in advising on tax law at the international level

Lecturing Experience

  • Lecturer, Master in Taxation. Centro de Estudios Financieros (CEF). International and non-resident taxation
  • Lecturer, Master in Taxation. Pompeu Fabra University. Non-resident taxation and international tax planning
  • Lecturer, “Taxation of foreign real estate investments”. Post-graduate degree in real estate management. Association of Real Estate Developers and Constructors of Spain (APCE) and the Autónoma University of Barcelona
  • Frequent speaker at courses and seminars on international tax law
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