Our team

Ana Garcia Montoya

Partner - Tax Division

Areas of expertise

Tax planning International taxation Transfer pricing

Specializations

Tax optimization
Special tax regimes
Non-resident taxation

Education

Master in Taxation, CEF
Law Degree, University of Barcelona

Languages

Spanish English French

Biography

Ana Garcia Montoya leads BMC’s tax department with over 15 years of experience in high-level tax advisory. Before joining the firm, she built her career in the tax division of one of the Big Four audit and consulting firms, where she specialised in structuring cross-border transactions and managing the tax compliance of multinational groups. That background gave her deep command of the Spanish tax system and the double tax treaty frameworks applicable to clients originating from Europe, Latin America, and North America.

On the international tax side, Ana has designed and overseen transfer pricing structures for groups with entities across multiple jurisdictions, ensuring alignment between the group’s internal policy and the AEAT’s documentation requirements. Her experience with binding rulings and advance pricing agreements (APAs) with the Spanish tax authority makes her a go-to adviser when clients need legal certainty before executing a transaction or internal reorganisation.

One of her most sought-after specialisms is the application of the special expatriate regime — widely known as the Beckham Law — to senior executives and high-profile professionals relocating to Spain. She has handled dozens of these cases, coordinating the filing with home-country implications and designing tax-efficient compensation structures for each client. She also regularly advises on ETVE holding structures (entities holding foreign securities) and on the taxation of non-residents investing in real estate or financial assets in Spanish territory.

Her defining characteristic as a tax adviser is a proactive stance: Ana works side by side with clients during the planning phase, not just at the compliance stage, to surface optimisation opportunities before transactions crystallise. She participates regularly in DAC regulatory update programmes and international tax forums organised by professional associations, allowing her to anticipate legislative shifts early enough for clients to adapt their structures well ahead of enforcement deadlines. This forward-looking approach has repeatedly saved clients from the cost and disruption of reactive restructurings triggered by regulatory changes they were not prepared for.

Back to team

Services led

Practice areas where Ana serves as lead advisor or active contributor

Electronic Invoicing & Verifactu

Compliance with Spain's mandatory electronic invoicing obligation: analysis under the Ley Crea y Crece, implementation of Verifactu or SIF systems, integration with existing software and management of the phased entry-into-force timeline.

View service Beckham Law / Impatriates

End-to-end management of Spain's special tax regime for inbound workers: eligibility, application, and optimisation.

View service Corporate Income Tax

Planning and compliance for Spanish corporate income tax: base optimisation, deductions, instalment payments and audit defence.

View service Crypto & Digital Asset Tax

Specialist tax advisory on cryptocurrencies, NFTs, DeFi, and other digital assets for individuals and businesses.

View service Inheritance & Gift Tax Planning

Spanish Inheritance and Gift Tax (ISD) planning: family business exemption, regional variations, donation structures and non-resident inheritance tax.

View service International Tax

Tax advisory for cross-border operations, international expansion, and multi-jurisdictional compliance.

View service Non-Resident Tax (IRNR)

Advisory and compliance for Spain's Non-Resident Income Tax for individuals and entities without Spanish tax residency.

View service R&D Tax Incentives & Patent Box

R&D and technological innovation tax deductions (Art. 35 LIS), Patent Box regime and Binding Motivated Report for maximising Spain's innovation tax incentives.

View service Special Territories

Expert advisory on the tax regimes of the Canary Islands, Ceuta, and Melilla to maximise available incentives.

View service Tax Advisory in Las Palmas de Gran Canaria

Specialists in the Canary Islands Economic and Fiscal Regime (REF): ZEC (4% IS), RIC, IGIC, Canarian investment incentives, and international tax planning from Las Palmas.

View service Tax Advisory in Madrid

Expert tax advisers in Madrid: corporate tax planning, AEAT inspections, Comunidad de Madrid tax advantages, M&A, and international group structures.

View service Tax Advisory in Málaga

Tax experts in Málaga: non-resident tax (IRNR), Beckham law for expats, real estate capital gains, inheritance tax on the Costa del Sol, and Wealth Tax planning.

View service Tax Advisory in Marbella

Tax advisers in Marbella for HNWIs, international investors, non-residents, and expats. Specialists in Wealth Tax, ISD, Beckham law, and luxury real estate taxation.

View service Tax Advisory in Murcia

Tax specialists in Murcia: agri-food taxation, agricultural cooperatives, corporate tax, VAT regimes, R&D&I deductions, and fiscal planning for Murcia Region businesses.

View service Tax Compliance

Comprehensive management of periodic tax obligations: return filing, tax calendar, compliance audits, and representation before the Spanish Tax Agency (AEAT).

View service Tax Litigation & Disputes

Defence in AEAT inspections, appeals against tax assessments before TEAR/TEAC, contentious-administrative proceedings and Tribunal Supremo casation in Spain.

View service Tax Planning

Legal and efficient tax strategies to reduce your company's tax burden and protect your personal wealth.

View service Trade & Customs

Specialist advisory on customs duties, Intrastat declarations, certificates of origin, and special customs regimes for companies trading internationally.

View service Transfer Pricing

Transfer pricing policies and documentation that protect your group against audits and double taxation.

View service Wealth Tax & High Net Worth Planning

Planning for Spanish Wealth Tax (IP) and the Solidarity Tax on Large Fortunes (ITSGF): family business exemption, holding structures, Beckham Law interaction and exit tax.

View service VAT Advisory

Comprehensive VAT advisory for businesses in Spain: pro-rata, SII, OSS/IOSS, input VAT recovery and periodic compliance.

View service