Specialist in tax litigation, customs law and excise and environmental taxes.

Lourdes Martínez specializes in tax lawsuits at all levels (tax boards, lower and higher courts of justice, the Central Criminal and Administrative Court, the Supreme Court, the Constitutional Court and the Court of Justice of the European Union).

A member of the firm’s indirect taxation and environment and climate change groups, she advises on the procedural and litigation aspects of indirect taxes (excise and environmental taxes), as well as advising on customs matters, including foreign trade auditing, supply chain planning and obtaining AEO (Authorised Economic Operator) authorizations. 

She is registered in the Spanish Tax Agency’s registry of customs representatives and is a member of the Barcelona Bar Association. 

She lectures in the Master of Laws in Taxation at Universitat Internacional de Catalunya and at specialized seminars, and has written articles on tax and customs.

She participates in the work groups of the International Chamber of Commerce’s Global Customs & Trade Facilitation Commission.


  • Master in Customs Law
    Academia aduanera (Universitat Rovira i Virgili), Tarragona, Spain, 2022

    Master in Tax Consultancy and Management
    ESADE Business & Law School, Barcelona, 2016

    Bachelor of Laws
    Universitat Autònoma de Barcelona, 2015

    Bachelor of Laws, and Business Administration and Management
    Universitat Autònoma de Barcelona, Spain, 2015

    Course specializing in VAT on international transactions: goods and services
    CEF Center for Financial Studies, Barcelona, 2023

    Course specializing in customs procedures and excise taxes
    CEF Center for Financial Studies, Barcelona, 2021

    Practical course in excise taxes
    INEAF Business School, Barcelona, 2019