Our Team

Jesús R. Ballesteros
Lawyer and Economist

Best Lawyer of the year 2021 in Corporate and M&A Law

Read their post

Jesús is Economist and Lawyer. He studied “Licenciatura de Economía´´ (Bussines and Financial Degree) at the University of Navarra, and is “Máster en Tributación´´ (Master Degree in Taxation) by Garrigues (Multinational Company of Legal Services), where he started to work at their office in Granada. After this, he worked for two well-known multinational companies, while he studied “Derecho´´ (Legal Degree) in Madrid until he finally opened Ruiz Ballesteros Lawyers and Tax Advisors at the beginning of 2006.

Jesús is a frequent collaborator of Radio Intereconomía at their program “Foro Fiscal´´, this program is based on tax advisement, Cadena Ser and Ondacero.

He wrote a Thesis at the University of Granada which he then defended before the correspondent court, obtaining the DEA in Financial and Tax Law. The title of his Thesis: “Intercambio internacional de información tributaria y Paraísos Fiscales´´ (International tax information exchange and Tax Heavens), this makes clear that he is one of the few that have delved into this aspect of the law, and this makes it easier for him to deal with all issues related to international taxation.

He is the author of the book “ Como rentabilizar tu declaración de la renta´´ (how to render your annual personal income-tax) and he is the ideologist and developer of the first legal App in Spain. Paxtum, where you can download models of all kind of legal documents.

Degree in Senior Management from the San Telmo International Institute (AD-1 program) in 2016/17. Professor of the “Instituto Superior del Derecho y Economía´´ (Institute of Law and Economics) (ISDE), in the areas of Commercial Law and Tax and Financial Law, he is co-author of their theoretical books in both areas as well as their book of “practical cases” in Financial and Tax Law.

He is an expert in the Spanish taxation system, international taxation, and corporate-commercial law. He speaks English and is the Founder and Director of our company. Ruiz Ballesteros Lawyers and Tax Advisors.

Jesús has been awarded in 2018 with the Cruz Blanca (White Cross) for civilian merit by the Ministry of the Interior of the Kingdom of Spain (General Police Commissariat), granted for his professional work as a legal-tax advisor to multinational companies and their collaboration with the Spanish State Security Forces and Corps. This award is only granted to members of the national police force and to very few civilians.

Legal Department


Macarena Ruiz

Macarena holds a Law Degree and a Master’s Degree in Finance from the Complutense University of Madrid, as well as a Master’s Degree in Corporate Legal Consultancy from Garrigues.

She began her career working for the ACS Group in the New York office (USA) in the accounting department, returned to Spain to work in the legal department of the Mahou-San Miguel Group and in 2013 joined Ruiz Ballesteros Abogados y Asesores Fiscales.

Diploma of specialised studies in Urban Planning from the San Pablo CEU University.

She speaks English and began her professional career in commercial contracting and in the study and development of real estate investments.

She advises companies and develops corporate operations of mergers and acquisitions.

She has extensive experience in procedural legal defence and is the head of the Commercial Department.



Nerea Poza

Nerea holds a Law Degree from the University of Malaga.

She holds a Master’s Degree in Private Law, specialising in Commercial Law from the Complutense University of Madrid, and an Expert in Corporate Law from the International University of Andalusia.

She began her professional career in the Malaga office of the Garrigues Law Firm, where she combined her studies until the end of them, and began her professional career as a member of the Litigation Department.

She has spent most of her professional career managing the Litigation and Commercial Department of a leading law firm in Malaga city and the Costa del Sol, where she specialised in Corporate and Bankruptcy Law. She has also worked in the technical management of commercial, civil, criminal and family law proceedings. She has been involved in the management of hotel companies, logistics companies and establishments open to the public.

She started as an insolvency administrator in 2019, having handled insolvency proceedings as a lawyer and administrator, with full success for her clients.

In the academic field, Nerea has carried out research work and communications in major national congresses.

She is the author of the paper “Coordinación entre la responsabilidad societaria y concursal de los administradores sociales” and of the communication at the V Congreso Nacional de Derecho de Sociedades entitled “La tutela cautelar de los acuerdos sociales impugnados“.

She speaks English and joined Ruiz Ballesteros in June 2022, reinforcing the corporate and commercial department.

Tax Department

Salud Lozano

Salud is an Economist, having studied a degree in Economic and Business Sciences, specializing in Business, at the University of Seville. She was awarded a scholarship by the COIE and began working in auditing at Auditores y Consultores del Sur for three years, while simultaneously completing the Account Auditing Course by the Register of Economic Auditors, passing the first examination to access the official Register of Account Auditors (ROAC) of Spain in 1998, which is currently equivalent to a Master’s Degree in Account Auditing.

She then went on to develop her professional career as Head of Administration and Accounting for a group of companies dedicated to Service Stations, Fiscal Warehouse, and agricultural cultivation of rice and wheat. Later, she became a Financial Controller at the multinational automotive company Valeo Iluminación (Jaén), with headquarters in Paris, and at Leroy Merlin, a French multinational in the distribution sector with headquarters in Madrid. Afterwards, she began her career in professional firms with UHY Fay and Co., a multinational professional services firm, where she spent 10 years directing Corporate Finance work such as company valuations, mergers and acquisitions, Due Diligence, tax and business viability reports, also obtaining the Certificate of Expert in Company Valuation from the Spanish Institute of Financial Analysts.

Our colleague prepared for the State Tax Inspectors’ Examinations for 5 years, after which she became responsible for the Tax Department of GVA Gómez-Villares y Atencia Lawyers in Málaga, advising on tax matters for both individuals (Personal Income Tax, Non-Resident Income Tax, Wealth Tax, Inheritance and Gift Tax, Transfer Tax and Stamp Duty) and legal entities (Corporate Tax, VAT, Tax Due Diligence reports, tax planning), international taxation, and tax procedures and their appeals in the economic-administrative track.

Salud joined Ruiz-Ballesteros Lawyers and Tax Advisors as a Partner responsible for the Tax Department in November 2023.

Specializing in Tax Law and Corporate Finance with a broad sectoral focus (industrial, commerce, hotels, construction and real estate, healthcare, fashion, theater, and cinema, among others), she speaks English and has over 25 years of professional experience in tax and business consulting.


Javier Ortega

Javier has a degree in “Dirección y Administración de Empresas” (Business Management and Administration) from University of Malaga, he specialized in accounting and tax advice working in an office of recognized prestige for more than 16 years, joining Ruiz Ballesteros in December 2017 after the merger by absorption of Carrillo Asesores by Ruiz Ballesteros. He has developed his career as an internal consultant for companies and since 2003 as an external consultant, performing tasks of accounting, taxation and commercial law of companies from very diverse sectors.

It has also been responsible for accounting a taxation of individuals, making quarterly fiscal statements of self-employed, as well as income statements, both residents and non-residents.

His training is continuous through the development of different specialization courses. He speaks English and currently performs accounting and tax control tasks for groups of client companies.


Carolina guindo
Lawyer and Economist

Carolina is a Lawyer and Economist, she studied a Double Degree in Law and Business Administration at the University of Granada.

She started her professional career in a law firm in Granada, where she worked in the accounting and tax area of SMEs and freelancers, acquiring great experience in this field. In particular, she worked in accounting and taxation for companies in different sectors as well as for freelancers.

She joined Ruiz Ballesteros in June 2019 as part of the accounting and tax department.

She holds a Master’s Degree in Tax Consultancy from the ESESA study centre in Malaga.

Her training is continuous developing different specialization courses.

She is fluent in English and deals with clients of different nationalities on a daily basis.

She is currently dedicated to the taxation of companies and individuals as well as to the defense of tax matters such as inspections, appeals and administrative litigation.


María Calle

María is an Economist and she studied Business Administration and Management at the Universidad San Pablo Ceu in Madrid.

She began her professional career in a law firm in Madrid, in the Accounting and Tax Area, leading to PYMES and freelancers, where she worked and learned for four and a half years. Carrying out own tasks of accounting, taxation and advice of companies.

She has also worked in banking (Liberbank), specializing in customer service and commercial service, as well as in the real estate sector.

She joined Ruiz Ballesteros in November 2019.


Marina Ramírez

Marina graduated in Economics from the University of Malaga. Subsequently, she spent three years living in the UK working in various companies that helped her to perfect her English.

Marina holds a Master’s Degree in Business Administration and Management (MBA), working in the Accounting Area at the headquarters for Spain and Portugal of the company Cash Converters, where she remained for a year and a half.

She holds a Master’s Degree in Tax Advice from the ESESA study center in Malaga.

She works as a tax advisor at Ruiz Ballesteros since December 2019 and speaks English perfectly.


María Núñez

María graduated in Finance and Accounting from the University of Economics in Malaga and completed a Master’s Degree in Taxation and Tax Consultancy at the Centro de Estudios Financieros (CEF) in Madrid.

She began her professional career in a law firm in Malaga, gaining experience in the field of accounting and taxation of large companies.

She joined the tax department of Ruiz Ballesteros in February 2022 and develops her work advising companies in the real estate, health and export and import sectors, among others. She is also a specialist in taxation of individuals, both national and foreign.


Sara Ponsati

Sara has a degree in Administration and Finance, specialising in accounting and taxation of companies and the self-employed.

She joined the corporate department of Ruiz Ballesteros in September 2021.

She currently manages a portfolio of clients from different sectors, both companies and professionals, and is developing continuous training with different taxation courses.

Internal Administration


Miguel Gajete


Evgeny Grachev

Of Counsel


Juan Carrillo
Tax advisor

Juan is the most experienced person in our company, he studied in France, where he also trained in business management.

He started working at the Ford Automobile Company in Marbella and after 6 years he moved to Renault, where he became a Director, becoming a reference in the taxation and finance of the car companies on the Costa del Sol.

He left his career in the automotive sector to dedicate himself to the tax advice of companies in 1991, for which he specialized in the Master in TAX Advice of ESINE in Madrid and later in the EADE Business School in Malaga, where he continued to update his extensive experience.

He has been working as a tax advisor for large and small companies for more than 25 years, emphasizes his continuous training and proof of this is that some of the largest companies in Marbella have always relied on his abilities.

He speaks French and English, is an expert in international taxation and non-resident.

Among the business sectors in which he carries out his work, some stand out as: automotive, Real Estate, heritage companies and family businesses.