Carlos Arroyo recognised in Best Lawyers: Ones to Watch in Spain™ 2027
Carlos Arroyo, Senior Associate at Lullius and head of its US Desk, has been recognised in the 2027 edition of Best Lawyers: Ones to Watch in Spain™ for Tax Law in Palma de Mallorca.
- Published
- Reading time
- 2 min
- Written by
- Lullius
The recognition was announced on 12 November 2026 as part of Best Lawyers’ annual Spanish results. It acknowledges Carlos’s work in Tax Law through the organisation’s peer review process.
Carlos advises internationally mobile individuals and families on Spanish tax law, with a particular focus on clients, assets and structures connected with the United States. As head of Lullius’s US Desk, he helps clients understand how their Spanish tax position interacts with their international affairs.
His practice includes cross-border planning for private clients, the Spanish tax treatment of foreign entities and trusts, and international information reporting. He also represents clients in proceedings before the Spanish Tax Administration and the economic-administrative tribunals.
Before joining Lullius, Carlos practised in New York, where his work included investment funds, reporting obligations and private wealth and estate planning.
About the recognition
Best Lawyers: Ones to Watch in Spain™ recognises lawyers in the earlier stages of their careers. The programme draws on assessments from other legal practitioners and awards recognition to individuals within specific practice areas and jurisdictions.
Lullius congratulates Carlos on his inclusion in the 2027 edition and celebrates this recognition of his work as part of the firm’s specialist tax team.
Read the official 2027 announcement from Best Lawyers.
About Lullius
Lullius is a highly specialised tax boutique based in Mallorca, advising an international client base on Spanish Tax Law, Private Wealth and Tax Litigation. The firm combines strategic advice with representation in tax investigations, administrative appeals and court proceedings.