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.


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, she studied the Executive Master of Business Law of Garrigues.

She began her career precisely in this law multinational, where she worked in the Mercantile Department in the offices of Granada and Malaga for four years.

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

She returned to Spain to join the Commercial Department of KPMG, on the company offices in Malaga, where she worked until her
incorporation to Ruiz Ballesteros Economists and Lawyers.

Mercedes has developed her career advising large Spanish companies, both national and those that have some kind of international relationship. She 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 her 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.


Carolina guindo
Lawyer and Economist

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

She began her professional career in an office in Granada, where she worked in the Accounting and Tax Area of PYMES and freelancers, gaining extensive experience in this field. Carrying out especially the accounting and taxation tasks of companies from different sectors as well as self-employed.

She joined Ruiz Ballesteros in June 2019 as part of the Accounting and Tax department, currently deals with the taxation of companies, including multinationals and specializes in international taxation, both natural and legal persons.

Her training is continuous in developing different specialization courses and she speaks fluent English language.


Almudena Frechilla

Almudena holds a degree in Economic and Business Sciences from the University of Valladolid. She has developed her professional career in Tax and Accounting Advice for more than 15 years, carrying out her work even internally in some companies in Logistics, textiles and event organization.

In law firms she has worked with all kinds of companies and professionals, residents and non-residents.

She has worked in various tax consultancies that have allowed her to be part of Professional International Networks, such as Lustime or Kingston Smith International, this gives her a global vision and connection with other professionals based in different provinces and countries, specialized in other complementary areas.

She likes the friendly treatment with her clients, both national and international. She defines herself as a responsible and hard-working person, who prioritizes teamwork and the quality of her service.

Work with us since November 2019 and speak fluent English and French.


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.


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.


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.