Ángel Calleja

Managing Director
Expertise in complex corporate tax and commercial law matters
Works with large multinational enterprises in domestic and international matters
Brings international experience in business and management
Madrid
@alvarezmarsal
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Ángel Calleja is a Managing Director with Alvarez & Marsal Tax in Madrid. He brings more than 35 years of experience as lead tax advisor of the largest Spanish and foreign multinational enterprises, in the planning and execution of complex M&A deals and restructuring transactions. Mr. Calleja has been involved in some of the largest investments and divestments of the Spanish market.

Mr. Calleja’s expertise covers all main taxes, with a strong focus on corporate taxation and transfer pricing; comprises all major industries (including telecom, energy, mobility, hospitality, technology, construction, retail, finance and private equity); and involves transactional work in Europe, Asia, the U.S., LATAM and North Africa. In addition to tax advice, he frequently coordinates and supervises relevant commercial law matters.

Mr. Calleja regularly acts as a trusted senior advisor to boards, Executive Directors and top management, addressing sensitive tax, legal, accounting and financial matters affecting listed corporations. He also brings wide experience in successfully conducting milestone tax controversy cases, high-level negotiations with governments and lobbying before regulators.

Prior to joining A&M, Mr. Calleja was with White & Case LLP, where he served as Head of Tax in Madrid. Previously, he served as a Partner with J&A Garrigues, SLP where, in addition to client work, he also assumed international management responsibilities.

Mr. Calleja is an officially Registered Accounts Auditor with the Spanish Ministry of Economy, an OECD-appointed Private Expert on Transfer Pricing and Business Restructuring, Member of the Spanish Institute of Managing Directors, Member of the Madrid Bar Association and Academic Director and Professor at the Garrigues Law and Business School’s International Business Law Master’s Program.

Mr. Calleja earned bachelor’s degrees in law and economics from Comillas Pontifical University (ICADE) and a master’s degree in the Spanish tax system from the School of Economics. He is also a graduate of the Harvard Business School Leading Professional Services Firms executive program. Consistently, he is featured for his tax expertise by independent international rankings, including Chambers, Euromoney, ITR, Who's Who and Best Lawyers.

Insights By This Professional

The Spanish Tax Authorities have interpreted EU VAT law to argue that internal flows between a head office and its foreign branches may be subject to VAT when the branch is deemed to operate independently.
En un contexto marcado por la implementación de las directivas ATAD I y II y el enfoque global del Plan BEPS, los instrumentos financieros híbridos y las asimetrías que generan siguen siendo un terreno fértil para la controversia fiscal.
In a context marked by the implementation of the ATAD I and II directives and the global approach of the BEPS Plan, hybrid financial instruments and the asymmetries they generate remain fertile ground for tax controversy.
What happens when tax rules for non-residents clash with EU principles on the free movement of capital? The Court of Justice of the European Union has ruled on a key case addressing withholding tax refunds for loss-making companies.
Latest insights The latest insights from Ángel Calleja's team
Thought Leadership
泰国汽车零部件行业是泰国经济的重要支柱,对国内生产总值(GDP)的贡献约为 10%–12%,并为泰国赢得了“亚洲底特律”的美誉。该行业的强劲发展源于多方面因素,包括泰国政府数十年来持续的政策支持(尤其是通过泰国投资促进委员会)、高度成熟且一体化的汽车产业生态体系,以及位于东盟核心区域、拥有高效完善基础设施的战略地理位置。与此同时,泰国还成功培养了大量经验丰富、技能娴熟的劳动力,并持续进行技能提升,以应对行业特别是电动车(EV)对于技术进步的需求。