José Manuel Ortiz de Juan

José Manuel is a Counsel at Cuatrecasas, Gonçalves Pereira and the academic director of the Advanced Program on the Legal Aspects of Financial Activity and a lecturer on the Master in Tax Consultancy at IE Law School. He lectures on the advanced postgraduate programs specializing in private banking, and options and futures at the Institute of Stock Exchange Studies of the Universidad Complutense de Madrid, and on the taxation of financial transactions in the Master in Finance at the Colegio Universitario de Estudios Financieros of the Universidad Complutense de Madrid.

He also lectures on tax in preparatory courses for the exams of the Spanish affiliate of the European Financial Planning Association (EFPA España) to qualify as a financial agent (Diploma de Agente Financiero), European Financial Advisor, and European Financial Planner.

He has broad experience in recurring tax assessment for banks, savings banks, credit cooperatives, collective investment institutions, capital-risk entities, insurance companies and investment service companies, both nationally and abroad, providing ongoing assessment in institutional taxation regarding the taxation of products and operations inherent to this type of entity.

He is an expert in fiscal and patrimonial planning for investments and assessment for personal banking and private banking for banks, savings banks and other financial entities.

He has experience in designing and implementing upper management tax schematics with tax efficiency, as well as in designing and executing flexible taxation plans for employees of companies with fiscal optimization.

Academic background:

• LLM, IE Law School (1996)
• Graduate in Law, Universidad Complutense de Madrid (1992)

Publications:

In addition to writing regularly in the economic press and in journals specializing in tax, he writes for the journal of the Employers Association of Cantabria, La Gaceta del Empresista, of whose editorial board he is also a member. Some of his recent publications are:

• “Rendimientos procedentes de operaciones de capitalización, de contratos de seguro de vida o invalidez y de rentas derivadas de la imposición de capitales” (Revenue derived from capitalization transactions, life- and disability-insurance contracts, and capital income tax)
• “Manual del Impuesto sobre la Renta de las Personas Físicas”, Thomson Aranzadi, 2009
• “Novedades Fiscales 2010” (Tax Developments in 2010), Thomson Aranzadi, 2010
• “Tax Management Portfolio Spain 5th. Guía en inglés para el desarrollo de negocios en España” (Guide in English on doing business in Spain), Bureau of National Affairs, November, 2010.