Juan Manuel Pérez
Biography
Juan Manuel Pérez Iglesias is an of counsel in the Tax practice of Baker McKenzie’s Madrid office. He serves as head of the Firm’s accounting law area, a role he has held since joining Baker McKenzie.
Prior to entering private practice, he served as Deputy Director of the Spanish Accounting and Auditing Institute (Instituto de Contabilidad y Auditoría de Cuentas de España - ICAC). He is also an Inspector of the Tax Agency and a State Controller and Auditor on leave. In addition, Juan Manuel is a member of the Advisory Committee of the ICAC, appointed in recognition of his experience and reputation as a leading authority in accounting matters. In recent years, he has also been part of the valuation team of the National Office of International Taxation of the Spanish Tax Agency.
Practice Focus
Juan Manuel advises clients on a wide range of tax and accounting matters, bringing deep knowledge of Spanish accounting regulations, tax compliance and financial reporting obligations. His practice encompasses complex accounting‑related tax issues, interpretative criteria, and the application of regulatory frameworks issued by the ICAC.
He works closely with domestic and multinational clients on matters involving the interaction between accounting standards and tax rules, valuation methodologies and international tax considerations. His previous experience within the ICAC, combined with his background as a Tax Inspector and State Auditor, allows him to provide highly technical, strategic advice on accounting law, audit matters, administrative procedures and the tax implications of regulatory interpretations.
Representative Legal Matters
- Advised on the transfer pricing valuation of various European distribution subsidiaries of a leading multinational pharmaceutical group, as part of a broader corporate restructuring process.
- Advised on a comprehensive group reorganization for a major Spanish holding company, including the assessment of its obligation to prepare consolidated financial statements under Spanish GAAP and IFRS, as well as the analysis of whether a significant equity investment could be excluded from such consolidation. The project also encompassed the review of international and domestic tax implications and the inheritance tax planning of the shareholder, with implementation scheduled.
Professional Associations and Memberships
- Madrid Bar Association - Member
- Advisory Committee of the ICAC - Member
- Spanish Accounting and Business Administration Association (AECA) - Member
Admissions
- Madrid~Spain (2002)
Education
- Universidad Nacional de Educación a Distancia (Law Degree) (2009)
- University of Zaragoza (Economics Degree) (1993)
Languages
- English
- Spanish