Specialist in tax litigation, with 30 years of experience defending taxpayers’ interests in relation to all types of taxes (state, regional and local) before administrative courts and courts of all instances.

Miró Ayats is an expert in tax proceedings and in defending citizens' rights against abusive actions by the tax authorities. He has led the legal supervision of many appeals with all types of courts, including the tax appeal boards, the high courts of justice, the Court of Appeals, the Supreme Court, the Constitutional Court, the Court of Justice of the European Union and the European Court of Human Rights.

He lectures in the masters for admission to the practice of law at ESADE Business & Law School (tax consultancy and management) and at Universitat Pompeu Fabra (tax litigation). He also lectures in the Bachelor of Laws course at Universitat de Barcelona.

He has taught the course for Latin American senior judges on economic perspectives in current law and their application by judges (Fundación CEDDET, in collaboration with the General Council of the Spanish Judiciary).

He has participated as a speaker on courses and at conferences at many Spanish universities, including Universitat de Barcelona, Universitat Pompeu Fabra, Universidad de Deusto, Universidad de Sevilla, Universidad Complutense de Madrid and Universidad de Loyola. He regularly speaks at conferences and seminars on tax proceedings.

He is the author of several articles on taxpayers’ rights and has contributed to various collective works on tax law.


  • Doctor of Laws
    Universitat de Barcelona, 2003

    Bachelor of Laws
    Spanish National Distance Education University, 1987

    Diploma in Economy and Management of Regional and Local Tax Agencies
    Universitat de Barcelona, 1989

Directory Mentions

Recommended lawyer
Chambers & Partners (Global and Europe), Legal 500, Who's Who Legal, Leaders League, International Tax Review, Tax Directors Handbooks and Best Lawyers in Litigation and Tax

Lawyer of the Year
Best Lawyers in Tax (2012)