Diego Sosa

Diego advises individuals and businesses on Spanish and international tax matters, with a particular focus on the special tax regime for inbound workers, tax planning and cross-border transactions.

His practice covers the application of Spain’s special tax regime for inbound workers, income and wealth taxation, and the taxation of business activities. He also assists with the preparation of submissions and requests for reconsideration before the tax authorities, responses to information requests and claims for refunds of unduly paid taxes.

He is a member of Lullius’ LATAM Desk, where he works on matters connecting Latin America, the United States and Spain. He has developed his professional career in Spain and El Salvador. He has advised on branch operations, the repatriation of profits and tax issues arising from changes of residence. This experience enables him to address the needs of clients whose businesses, assets and interests span these jurisdictions.

Diego holds a Master’s in Tax Advisory and Management from ESADE and a University Master’s in Business Law from the Universitat Autònoma de Barcelona. He also holds a degree in Legal Sciences from the Universidad Dr. José Matías Delgado in El Salvador. His master’s dissertation at the UAB examined the tax implications of remote working and digital platforms in Spain and El Salvador.

He speaks Spanish and English.