José Manuel Ortiz

Mr. Ortiz is a member of the Criteria Coordination Center of the firm's finance and tax practice.

He has ample experience in advising Spanish and foreign banks, savings banks, credit cooperatives, collective investment institutions, venture-capital firms, insurance companies, and investment service companies on taxation on an ongoing basis, advising them on institutional taxation and on the taxation of their products and transactions. He is an expert in the asset and tax planning of investments, and in advising the personal and private banking networks of banks, savings banks and other financial entities.

Mr. Ortiz also has ample experience in designing and implementing tax-efficient senior management remuneration schemes, and in designing and implementing tax-optimized flexible remuneration schemes for company employees.

Mr. Ortiz is the academic director of the Advanced Program on the Legal Aspects of Financial Activity and a lecturer on the Master in Tax Consultancy at the Instituto de Empresa Law School in Madrid.

He lectures on the advanced postgraduate programs specializing in private banking, and options and futures at the Institute of Stock Exchange Studies of the Universidad Complutense de Madrid, and on the taxation of financial transactions in the Master in Finance at the Colegio Universitario de Estudios Financieros of the Universidad Complutense de Madrid.

He also lectures on tax in preparatory courses for the exams of the Spanish affiliate of the European Financial Planning Association (EFPA España) to qualify as a financial agent (Diploma de Agente Financiero), European Financial Advisor, and European Financial Planner.

In addition to writing regularly in the economic press and in journals specializing in tax, he writes for the journal of the Employers Association of Cantabria, La Gaceta del Empresista, of whose editorial board he is also a member. Some of his recent publications are Rendimientos procedentes de operaciones de capitalización, de contratos de seguro de vida o invalidez y de rentas derivadas de la imposición de capitales (Revenue derived from capitalization transactions, life- and disability-insurance contracts, and capital income tax), Manual del Impuesto sobre la Renta de las Personas Físicas, Thomson Aranzadi, 2009; Novedades Fiscales 2010 (Tax Developments in 2010), Thomson Aranzadi, 2010; and Tax Management Portfolio Spain 5th. Guía en inglés para el desarrollo de negocios en España (Guide in English on doing business in Spain), Bureau of National Affairs, November, 2010.

Bachelor of Laws, Universidad Complutense, Madrid, 1992

Master in Tax Consultancy for Businesses, Instituto de Empresa Law School, 1996

Languages: English and French