Ana Royuela

Ana Royuela

Baker & McKenzie Barcelona S.L.P.


Ana Royuela is a partner in Baker McKenzie’s Barcelona Tax Team, with over 20 years of experience. She heads Baker McKenzie’s Global VAT Practice in the EMEA region.

Ana joined the Firm in 1999. She worked in the New York office where she focused on assisting US companies in dealing with VAT and customs issues particularly in multinational contexts. Ana has spoken at local and international conferences and client seminars on topics related to her field. She has contributed articles on indirect taxation and tax proceedings to various economic journals, including BNA International Indirect Taxes Journal and lectured on public tax administration.

Practice Focus

Her practice emphasizes on international VAT and customs law, primarily on behalf of high-tech, e-commerce and retail companies. Ana’s main focus is multinational VAT planning leading to a VAT efficient sale and services structure for such multinationals with, for example, a minimum of VAT compliance obligations and VAT refund issues.

Professional Honors

  • Ranked in Tax in Barcelona, Chambers Europe
  • Best Lawyers in Tax Law in Spain
  • ITR, Tax Controversy Leader in Spain

Professional Associations and Memberships

  • Barcelona Bar Association


  • Barcelona~Spain (1999)


  • ESADE (LL.M. Taxation) (2000)
  • Colegio de Abogados Barcelona (Practice Law School) (1997)
  • University of Barcelona (B.A. Law Honors) (1995)


  • English
  • Spanish
  • Catalan