Leonardo Cárdenas Armesto

Leonardo Cárdenas Armesto

Leonardo Cardenas AGM Abogados Fiscal y derecho tributario

Practice area 

Tax advising and tax law



Barcelona and Madrid





Leonardo Cardenas Armesto joined the company in 1985. He is founding partner creator and director of the Tax Law department since 1989.


His carreer has been focused on Tax Law. He represented and defended a lot of clients in multiple Legal procedures with litigations towards Tax administration. He also collaborates with company (residents or not), in the tax advising and strategic fiscal design protected by the valid regulations.


He offers regular advices in company restructuration processes, buying/selling companies operations, real-estate taxes, institutions and public entities, also non profitable entities.


He also recommends on issues related to tax planning of heritage and the succession of family business.


He helded senior positions in The Spanish Tax Consultants Associations (AEDAF), delegated in Catalonia from 2007 to 2011. He is currently the President of the Family business Section in AEDAF and member of the Institutional Advisory Board (Consejo Asesor Institucional, CAI).


Leonardo is a professor at the University of Barcelona (UB). He regularly participates in seminars and educational courses and has taken actions in several events and professionals conferences, publishing articles frequently and actively participating in social networks.


In 2016 he collaborated as an author in the civil and financial guide “Testamento del empresario: Guía civil y fiscal”. In 2017 he published “Los estatutos de la Empresa familiar” and at the end of 2019 he completed the Family business trilogy with the elaboration of the book “El protocolo familiar: Consejos prácticos para su elaboración”.

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