Santiago Díez


Santiago Díez is a partner and Head of the Tax department at the Madrid office.

Areas of expertise:

  • Tax planning in acquisitions and restructuring of companies.
  • Taxation of family businesses.
  • International Tax.
  • Taxation of the financial sector.
  • Taxation of Art and Sports.

Chambers & Partners ranks him as being among the best lawyers in the field of Tax law (Band 3) in Spain.The directory Best lawyers® has been highlighting his work in the area of Commercial and Corporate law and M&A and in the area of Tax law for a decade. Moreover, Chambers & Partners ranks the Tax department in Band 6 in the field of Tax law and one client interviewed by the Directory appreciates that: “Marimón Partners are always involved in the day-to-day business“. The Legal 500 ranks the department in Tier 6 and sources state that the team is noted for its “unbeatable risk analysis” to prevent litigation, though disputes are also a strength when they do arise; Department clients highlight: “Availability and access to Partners. Depth of knowledge of the industry” (2022).

He is a Teacher in the field of Management Control at the Faculty of Economics and Business Administration of the University Pontificia de Comillas-ICADE. He is a lecturer of the Master of Taxation at the Garrigues Center for European Studies and Business Training. He also lectures on the course « Corporate Tax System » at the Faculty of Law at the University of Pontificia de Comillas-ICADE.

Academic Background:

He holds a degree in Law from the University Pontificia de Comillas-ICADE, and a Degree in Economics and Business also from the University Pontificia de Comillas-ICADE.


  • English
  • Spanish