At SUMMA 4 we have been advising clients since 2008 as a multidisciplinary and agile law firm with the strictest and most careful standards of quality and professionalism.

As a founding partner of SUMMA 4, he practices in all areas of Private Law, with a special focus on Civil and Family Law, as well as Commercial and Corporate Law.

From 1995 to 2008, he developed his professional career at PricewaterhouseCoopers, where he became a Partner. He was part of the Private Law Group, practicing in civil and commercial matters, as well as Family Business Law.

Joaquín was born in Santander and speaks both Spanish and English.

As a founding partner of SUMMA 4 Legal and Tax Advisors S.L., he develops all areas of Tax Law, with a special focus on tax planning for Family Businesses, wealth and succession planning, as well as advising on business acquisitions, sales, and corporate restructuring operations.

From 1995 to 2008, he developed his professional career at PricewaterhouseCoopers in the Tax Law department, specializing in Family Business, and also gained extensive experience in tax advisory for corporate restructuring processes.

Previously, he worked at Citibank Private Banking as a wealth manager, at Andersen Consulting as a consultant, and at the Bank of Spain in the Central Balance Sheet division.

He has been a professor at IE, CEU, and Universidad Europea.

Gonzalo was born in Madrid and speaks Spanish, English, and German.

As a founding partner of SUMMA 4 Legal and Tax Advisors S.L., he develops all areas of Tax Law, with a special focus on international taxation, direct and indirect taxation of groups and companies, and tax procedures.

From 1995 to 2008, he was part of the Tax Law Department at PricewaterhouseCoopers, specializing in corporate taxation, international taxation, and tax procedures.

He is a key advisor for multinational groups and Spanish groups, also advising from the perspective of Family Business Law in the latter case.

He has been a professor in postgraduate programs at IE, CEF, and ISDE and has participated as a speaker in various seminars on Corporate Tax and tax procedures.

Carlos was born in Madrid and speaks Spanish and English.

As a Partner at SUMMA 4 Legal and Tax Advisors S.L., she develops all areas of Tax Law, with a special focus on tax advisory and planning for Family Business.

From 2007 to 2011, she developed her professional career at Landwell (PricewaterhouseCoopers) as an Associate in the Tax Department, specializing in tax planning, corporate restructuring, advisory for individuals, business-specific tax advisory, and international tax planning for multinational groups and family businesses.

Previously, she worked at the law firm De Andrés y Artiñano Abogados, S.A. in Madrid and at Media Planning Group in Miami.

Marta was born in Madrid and speaks Spanish and English.

As a Partner at SUMMA 4 Legal and Tax Advisors, he develops all areas of Private Law, with a special focus on Corporate Law, Contract Law, and Civil Law related to Family Business and wealth and succession planning.

He joined the firm in October 2012.

Ignacio was born in Madrid and speaks Spanish and English.

As a Senior Associate at SUMMA 4 Asesores Legales y Tributarios, she practices across the full spectrum of tax law, with a particular focus on direct and indirect taxation for corporate groups and companies.

From 2015 to 2021, she pursued her professional career at KPMG Abogados within the Corporate Tax Services department. She possesses extensive experience in providing comprehensive tax advisory and planning services to large corporate groups—including those subject to the special tax consolidation regime—as well as to entities taxed under the general regime and partially exempt companies. Furthermore, she has significant expertise in advising on corporate restructuring, international taxation, and real estate transactions.

Previously, she worked at Deloitte Abogados y Asesores Tributarios in the department specializing in the taxation of individuals (Global Employment Services).

Elena was born in Valladolid and speaks both Spanish and English.

As a Senior Associate at SUMMA 4 Legal and Tax Advisors S.L., he develops all areas of Private Law, with a special focus on Civil and Corporate Law, as well as legal advisory for Family Business.

He joined the firm in December 2016.

Juan was born in Seville and speaks Spanish and English.

As an Senior Associate at SUMMA 4 Legal and Tax Advisors S.L., he develops all areas of Private Law, with a special focus on Commercial and Corporate Law, as well as Civil Law and Family Business advisory.

He joined the firm in September 2017.

Daniel was born in Madrid and speaks Spanish, English, and Italian.

As an Associate at SUMMA 4 Legal and Tax Advisors S.L., he develops all areas of Tax Law, with a special focus on direct and indirect taxation applicable to both national and international groups and companies.

Previously, he worked at KPMG Abogados in the Financial Services Tax department, at Garrido Abogados in the Tax department, and at Deloitte Abogados in the Corporate Services and M&A department.

He joined the firm in February 2023.

Eduardo was born in Buenos Aires, Argentina, and speaks Spanish and English.

As an Associate at SUMMA 4 Legal and Tax Advisors, she practises across all areas of Tax Law, with a particular focus on tax procedures, from tax audits and inspections through economic-administrative proceedings to legal representation before the courts.

She joined the firm in September 2019. She has extensive experience in tax compliance, in Inheritance and Gift Tax matters and in the application of the family business tax regime. She has also been involved in corporate restructuring transactions for both business groups and family estates.

She completed the Double Degree in Law and Business Administration at the University of Alicante and the Double master’s in legal Practice and Corporate Tax Advisory at IE Law School.

Alejandra was born in Alicante and speaks Spanish and English.

As an Assistant at SUMMA 4 Legal and Tax Advisors S.L., she develops all areas of Private Law.

She joined the firm in January 2025.

Carmen was born in Salamanca and speaks Spanish, English, and French.

As an Assistant at SUMMA 4 Legal and Tax Advisors S.L., she develops all areas of Tax Law.

She joined the firm in September 2022.

María was born in Badajoz and speaks Spanish and English.

As an Assistant at SUMMA 4 Legal and Tax Advisors S.L., she develops all areas of Private Law.

She joined the firm in September 2023.

Inés was born in Madrid and speaks Spanish, English, and French.

As an Assistant at SUMMA 4 Asesores Legales y Tributarios, S.L., she carries out her professional work in the field of Tax Law, participating in the department’s various practice areas.

She joined the firm in September 2023. In August 2025, she moved to KPMG Seville, where she continued to develop her expertise in the tax field, before returning to SUMMA 4 in March 2026.

Inés was born in Zaragoza and speaks Spanish and English.

As an assistant at SUMMA 4 Asesores Legales y Tributarios S.L., she works across all areas of private law.

She joined the firm in September 2026.

Patricia was born in Madrid and speaks Spanish and English.

As an Assistant at SUMMA 4 Asesores Legales y Tributarios S.L., she works across all areas of tax law.

She joined the firm in September 2026.

Lucía was born in Madrid and speaks Spanish and English.

As Office Manager at SUMMA 4 Legal and Tax Advisors S.L., she handles all administrative and financial tasks of the firm.

Previously, she was a founding partner and Director of the company Golf Advertising Experts, S.L., Director of the Outsourcing Language Program Department at BBVA in Spain, a translator for the Ministry of Foreign Affairs at the Peace Implementation Conference, and Director of the Foreign Language Programs Department at ASTEX.

She joined the firm in October 2009.

Sonia was born in Madrid and speaks Spanish and English.