Carmen Salom

Carmen advises businesses and individuals on Spanish tax matters, with a particular focus on defending their interests in tax audits and proceedings.

As a member of Lullius’ Tax Litigation team, Carmen assists in the defence of taxpayers in tax verification, inspection and penalty proceedings, as well as in challenges to decisions of the tax authorities. Her work encompasses the legal analysis of disputes, the development of arguments supporting submissions and appeals, and the preparation and conduct of economic-administrative appeals and judicial review proceedings before the administrative courts.

She has experience in preparing legal reports and analysing national and regional tax legislation, case law and administrative doctrine. This work underpins both preventive advice and the development of defence arguments before the tax authorities.

She also advises on the tax implications of real estate and commercial transactions, with a focus on identifying risks and complying with tax obligations.

Carmen holds a Master’s in Taxation and Tax Advisory from the Centro de Estudios Financieros (CEF). She also holds a law degree and a Master’s in Legal Practice and Advocacy, both from the University of the Balearic Islands.

She speaks Spanish and English and has a basic knowledge of German.