Leonardo Cárdenas Armesto

Leonardo Cárdenas Armesto

Leonardo Cardenas AGM Abogados Fiscal y derecho tributario
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Practice area 

Tax and Asian Desk



Barcelona and Madrid





I joined the company in 1985. I am founding partner creator and director of the Tax Law department since 1989.


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


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


Furthermore, I recommend on issues related to tax planning of heritage and the succession of family business.


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


I am professor at the University of Barcelona (UB). I also regularly participate in seminars and educational courses. I have taken actions in several events and professionals conferences, publishing articles frequently and actively participating in social networks.


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

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