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