Garrigues’ tax department is led by Manuel Llaca, alongside partners Ricardo Fernandez de Arellano and Diego Lopez. The team has been recognized as specialists in the area of tax controversy. The group has expanded in the areas of private equity, and transfer pricing.   

Garrigues’ expertise in the tax controversy market in Mexico is demonstrated over the research period with their participation in over 30 proceedings for gambling company CIRSA. The firm challenges the state local duty aimed at gambling machine owners located in Chihuahua. Although similar resolutions were unfavorable, the firm argued that the duty was unconstitutional and obtained a favorable resolution, setting precedent for the gambling industry.