Jesús R. Ballesteros
Lawyer and Economist

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.

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.


Macarena Ruiz

Macarena has studied “ Derecho´´ (Legal Degree) and a Master for “Finanzas´´ (Finances) by the Complutense University of Madrid, as well as a “Máster en Asesoría Jurídica de Empresas´´ (Master in Legal Corporate Advice) by Garrigues (Multinational Company of Legal Services).

She started her career working for the ACS group at their offices in New York (USA) in their accountancy department, she came back to Spain to work for the legal contracting department for Mahou – San Miguel and she became part of our team at Ruiz Ballesteros Lawyers and Tax Advisors in 2013.

She is an expert in Commercial Contracting and Property Investments, and is part of our Corporate-Commercial Department, speaks English and counts with a wide experience in legal defense.


Ana Rodríguez

Ana has a Degree in “Ciencias Empresariales´´ (Business Degree) by the University of Málaga and speaks perfect English, she began her professional career working at Jersey in economic matters, and reached the position of “ financial controller´´ of a Banking company that operated around the world.

Ana currently carries out the bookkeeping and taxation for Ruiz Ballesteros client’s companies, and is in charge of the preventive resources and corporate control of these companies to avoid them receiving possible fines of penalties from the different Administrations.

Ana is an expert in the Spanish and European accountancy system (NIIC Norms). She currently combines her work with the study of these norms in order to become a ACCA qualified accountant.


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.


Jose Miguel Nieto

Jose Miguel is Economist by the ETEA University of Córdoba. He has been working for over 15 years as a tax and accounting advisor for companies in various sectors, highlighting his specialty in Hospitality, Catering , Automotive and Real Estate.

Master in tax law by the ESINE school in Madrid and is an expert in the taxation of “Haciendas Locales”. He joined Ruiz Ballesteros in December 2017 when the company absorbed Carrillo Asesores.


Mercedes Nieto
Lawyer and Economist

Mercedes is a Lawyer and Economist, studied the Double Degree in Law and Business Administration and Management at the University of Granada.
Likewise, he studied the Executive Master of Business Law of Garrigues.

He began his career precisely in this law multinational, where he worked in the Mercantile Department in the offices of Granada and Malaga for four years.

Later, he moved his residence to Qatar, where he worked in a construction company for two years, before returning to Spain.

He returned to Spain to join the Commercial Department of KPMG, in his offices in Malaga, where he worked until his incorporation in 2018 to Ruiz Ballesteros Economists and Lawyers.

Mercedes has developed his career advising large Spanish companies, both national and those that have some kind of international relationship. Knows perfectly the Spanish legal and corporate system and speaks English. Expert in commercial and corporate law, is part of our Commercial Department and has extensive experience in Mergers and Acquisitions (M & A) and business restructuring.

Carmen Gallardo
Lawyer and Economist

Carmen is a lawyer and economist. She studied the double Law Degree together with Business Administration and Management at the University of Granada, studying for a year at the “Katholieke Universiteit Leuven” in Leuven (Belgium). She began his professional career in the Fiscal Department of Garrigues Abogados offices in Granada, where she spent three years. During that period, she also attended the Executive Master of Business Law of the same firm.

In 2013, she moved to Madrid where she worked as Responsible for the Tax Area of a multinational firm in the logistics sector for 5 years, performing her duties in English and Spanish. As part of her professional development, she joined the financial-tax department of the parent company of the corporate group in Berlin (Germany) for three months. In this company she developed and expanded her work in International Taxation as well as in Special Taxes.

She worked in a company in the telecommunications sector as Responsible for the area of accounting and taxation, before joining Ruiz Ballesteros Lawyers and Fiscal Advisors in October 2018, where she is part of the tax department.

Carmen has developed her career advising Spanish Multinational Companies with international ties. She has extensive experience in direct and indirect taxation, has carried out a multitude of business restructuring operations and M&A (Megers and Acquisitions), in terms of transfer pricing and tax procedures of various kinds.

Likewise, she has carried out various specialization courses at the Financial Studies Center (CEF) in related operations and customs procedures and special taxes.


Miguel Gajete
Community Manager

Miguel is our Community Manager.

He is an expert in Information and Communication Technologies, and helps all our members to increase their productivity by using IT tools.

He is in charge of all Ruiz Ballesteros´s Network activities, transmitting our philosophy and our company online marketing. He is also a Web designer, specialized in WordPress and doesn’t miss out at any Development Programs.

Within he´s wide experience he has worked in big groups, learning the design and adaptation of brands in different advertising medias.

He is an Assistant and frequent Speaker in different events related to new technologies and is considered as one of the most influent “communication directors´´ in Málaga, this recognition is due to his influence in all aspects of digital communication.

He is a founding member of the Internet Entrepreneur and Professional Association #ActitudSocial, and since 2012 he cooperates in the arrangement of the events and conferences of Marketing, Communication 2.0, Gamification and Networking.


Álvaro Ortiz

Alvaro completed a higher degree in administration and finance, began working in banking, going through two first-rate financial institutions (BBVA and Banesto), customer service and advice in the insurance sector.

He has lived for three years in UK, where he gained experience in “hospitality”, so he speaks English perfectly and returned to Spain to continue specializing in accounting work.

He is administrative in our office of lawyers and economists in the Marbella’s office since September 2017


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.


Juan Jesús Martos
Abogado y Economista | Dr. Derecho Colaborador

Juan Jesús studied simultaneously “Económicas´´ and “Derecho´´ (Business and Legal Degrees) in different universities. In 1998 he moved to United States to work in the legal department of “Fintec Corporation´´. He came back to Spain to practice Legal Advisement, combining this activity with the doctoral courses.

He won the Cefgestión AWARD in Taxation for his work “Los plazos en los procedimientos tributarios´´ (The time limits for taxation procedures) and at a Merit Competition, he won a teaching place ascribed to the Financial and Taxation Legal Department of the University of Granada (UGR). For all this, at the end of 1999 he passed on to dedicate himself completely to his academic career.

He defended his Thesis, awarded with the PhD Extraordinary Award for the best Thesis defended at the UGR for year 2002/03. He has passed different contract figures until reaching the condition of Associate Professor.

During all these years, his legal studies and investigation have been recognized and published in the most important publishing houses, we must highlight: 7 awards (1 award every 2 years), 216 quotes for publications, 2 Six-year periods of investigations, 2 recognized autonomic complements, 48 publications, 5 monographs, 15 book chapters and 28 legal articles.

He has formed part of the UGR government team as the deputy director of the Graduate School of Continuous Training and has directed a Master with its own title (face to face classes), in between other activities.

Some of the titles of his publications are:

  • “Derecho de las Nuevas Tecnologías´´. (New Technology Law).
  • “Doble imposición internacional´´. (Double international imposition).
  • “Extrafiscalidad y Tributacion medioambiental´´. (Extrafiscalidad and enviromental Taxation).
  • “Financiacion autonómica´´, “ Procedimientos Tributarios´´ (Autonomic Financiation, Taxation Proceedures)
  • “Discapacidad en el IRPF´´ (Disability in the Income-Tax)
  • “El régimen del Emprendedor de Responsabilidad Limitada´´ (The Entrepreneur Regime with limited liability) and
  • “Principios Constitucionales´´ (Constitucional Principals).

Speaker at many Conferences, Meetings and Seminaries. He has issued opinions and reports to public and private institutions (Unions, Ministries and Companies), has given classes to lawyers and tax advisors; and has proposed legal changes which have been applied to our actual Legislation.