Leonardo Cárdenas Armesto

Leonardo Cárdenas Armesto

Practice area 

Tax, Real Estate, Asian Desk and Latin America Desk



Barcelona and Madrid




Best Lawyer in the area of Tax Law (Spain 2020, 2021, 2022 and 2023).

"Firms to Watch" in Tax Law (Spain 2022).

Lawyers recommended in the category of best law firms in Tax Law (Spain 2017-2023).


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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