Photo of Ana Royuela

Ana Royuela

Baker & McKenzie Barcelona S.L.P.


Ana Royuela is a partner in Baker McKenzie’s Tax Practice Group in Barcelona. She regularly handles complex tax matters, as well as tax controversies and litigation. Ms. Royuela 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. She joined the Firm in 1999.

Practice Focus

Ms. Royuela routinely advises domestic and international companies on tax issues, focusing on VAT and indirect taxation, general tax planning and international taxation. She has been involved in several Firm-led multijurisdictional reorganizations and has also coordinated EU VAT advice for Spanish multinationals from different sectors, including the automotive, pharmaceutical, e-commerce and software, real estate and financial industries.

Representative Legal Matters

  • Represented a French holiday apartments company in tax restructuring in Spain, including the implementation of the client’s business model and its adaptation to the Spanish VAT system.
  • Acted for a leading pharmaceutical company on tax issues related to the sale of a manufacturing plant, especially regarding the indirect taxation applicable to the sale (VAT and transfer tax) and characterization of the combined agreements between seller and purchaser.
  • Advised a Spanish residential and day care centers company on tax restructuring and subsequent litigation on the tax transactions involved; the exchange of shares and subsequent merger were carried out under the Reorganizations Directive.
  • Represented a leading engineering multinational company on the VAT structure implemented within Europe.
  • Acted for a leading industrial gas multinational company, an air products group, on tax litigation derived from general tax audit.


  • Barcelona~Spain (1999)


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


  • Catalan
  • English
  • Spanish