Leonardo Cárdenas Armesto

How can I help you?

My aim is to help my clients in the interpretation and execution of their decisions that have an impact in the tax field, providing alternatives to the problems they present to me, bearing in mind their personal and patrimonial circumstances.

My professional career

I joined the firm in 1986.  I have been a founding partner and head of the Tax Law Department of AGM Abogados since 1989.

I have focused my practice on Tax Law. I have represented and defended clients in a multitude of legal proceedings in litigation against the Tax Administration, both national, local and regional, and I collaborate with companies, both resident and non-resident, in tax advice and the design of their tax strategy in accordance with current legislation.

I regularly advise on corporate restructuring operations, company purchase and sale operations, taxation of real estate operations, public institutions and entities, as well as non-profit entities.

I also specialise in the tax planning of large estates and the succession of family businesses, having published books on the subject and given numerous lectures and written articles.

I have held executive positions in the Spanish Association of Tax Advisors (AEDAF), being delegate in Catalonia from 2007 to 2011 and member of the Institutional Advisory Council of the AEDAF. Currently, I am President of the Family Business Section of the AEDAF.

In addition, I have been a teacher at the University of Barcelona (UB) for more than six years, giving classes in the undergraduate and master’s degree in taxation. I regularly participate as a speaker in seminars and teaching courses and I have taken part in many events and professional conferences, publishing articles regularly and actively participating in social networks.

In 2016, I collaborated as author of the book “Testamento del empresario: Guía civil y fiscal”. In 2017, I published “Los estatutos de la Empresa familiar” and, at the end of 2019, I have completed the trilogy on the succession of the family business with the book “El protocolo familiar: Consejos prácticos para su elaboración”.

About me

In my time I like to spend reading, theatre and sport, as well as enjoying conversation with friends over a good meal.