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Miguel T. Cremades Schulz


Miguel Cremades Schulz


Professor IE Law School


Global Public Law and Governance

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Miguel is specialized in company tax and international taxation. Miguel Cremades is an attorney at Uría Menéndez, in the Madrid office, and has been since 2006, when he joined the Tax Law Department as counsel. He heads up the tax section of the firm's German Desk. A State Tax Inspector on leave, he previously held the position of General Sub-manager of the AEAT's Inspection Department.

He frequently assesses restructuring operations and company purchases, financing structures and financial products. He stands out for his experience in tax procedures.

Academic background:

  • Civil service exams, State Tax Inspector (1994).
  • Graduate in Law, University of Córdoba (1990).


  • “«Connected» Tax Duties in The General Tax Law: an insufficient reform”, Actualidad Jurídica Uría Menéndez, nº 42, 2016.
  • “The new law that grants Spanish nationality to Sephardic Jews”, Actualidad Jurídica Uría Menéndez, nº 40, 2015.
  • “Reflections on the future of the contentious- administrative cassation appeal and its implications for tax law”, Actualidad Jurídica Uría Menéndez, nº 29, 2011.
  • “Difficulties and incoherencies arising in spontaneous tax regularizations”, Actualidad Jurídica Uría Menéndez, nº 27, 2010.
  • “Tax Developments under the Spanish Law on Corporate Restructuring: Transformation, Merger, Spin-off and Joint transfer of assets and liabilities”, Actualidad Jurídica Uría Menéndez, nº 25, 2010.
  • “Nuevas normas contables para la formulación de cuentas anuales consolidadas y para la contabilización de fusiones: la nota del ICAC de 28 de noviembre de 2008”, (New accounting rules for the preparation of consolidated annual accounts and for the accounting of mergers: the ICAC’s note of November 28th, 2008), Actualidad Jurídica Uría Menéndez, nº 22, 2009.
  • “Nuevas condiciones para la deducción por reinversión en el Impuesto sobre Sociedades (introducidas por la Ley de Reforma Contable)”, (New conditions for the deduction of reinvestents in the Corporate Tax (introduced by the new Act of Accounting Reform)), Actualidad Jurídica Uría Menéndez, nº 18, 2007.
  • “El Proyecto de Ley de Medidas para la Prevención del Fraude Fiscal”, (The Bill of the Act on Measures to Prevent Tax Fraud), Actualidad Jurídica Uría Menéndez, nº 15, 2006.