Carlos Arroyo

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. He leads Lullius’ US Desk.

His practice covers cross-border planning for private clients, the Spanish tax treatment of foreign entities and trusts, and international information reporting, including FATCA and the Common Reporting Standard. He also represents clients in tax proceedings before the Spanish Tax Administration and the economic-administrative tribunals.

Before joining Lullius, Carlos practised in New York, advising on the formation and liquidation of offshore investment funds, United States reporting and disclosure obligations, and private wealth and estate planning matters.

Earlier in his career, he worked in the tax department of a Spanish family-owned industrial group, where he was responsible for transfer pricing documentation and coordination with its United States subsidiary. He also carried out comparative research for an international bank on the taxation of derivative instruments in Latin American markets.

He holds a law degree from the University of Navarra, including its Global Law Programme in Anglo-American and international business law; a Master’s in Legal Practice and Litigation and a specialised Master in Tax Consultancy and Management, both from ESADE; and an LL.M. in Dispute Resolution and Advocacy from the Benjamin N. Cardozo School of Law in New York.

He speaks Spanish and English.