Our Team

Mercedes Nieto abogada legal MERAC Malaga

Mercedes Nieto

Head of Legal Area

Mercedes Nieto is a Lawyer and Economist, and she is Head of the Legal Department of MERAC LEGAL & TAX LAWYERS.

She started her professional path in the Corporate Law and Commercial contracts Department of the Law Firm "Garrigues", where she stayed for four years. Later, she moved to Qatar, to work in a construction company, until she joined the Corporate Law Department of KPMG Abogados, for a period of two years.

Later, in 2018, she integrated into the legal department of the Law Firm "Ruiz Ballesteros Economistas y Abogados" until she joined as Partner of the Corporate and Real Estate Department of MERAC LEGAL & TAX LAWYERS.

She is specialized in Commercial-Corporate Law, Mergers and Acquisitions (M & A), Real Estate, national and international commercial contracts and Civil.

She has participated in M&A and Real Estate operations in sectors of all kinds, having been recognized for her work as a lawyer in the “Corporate and M&A” practice area by “Best Lawyers International” in its 2020 and 2021 edition. Additionally, she was named “Lawyer of the year 2020” in this area.

Es miembro del Ilustre Colegio de Abogados de Málaga.

Academic Education

Bachelors degree in Law from Granada University.

Bachelors degree in Economic and Business Management from Granada University.

Master executive degree in Business Law from the Garrigues Center of Studies in collaboration with Harvard Law School

Language skills

Spanish and English

Carmen Gallardo is a Lawyer and Economist, and she is Head of the Tax Department of MERAC LEGAL & TAX LAWYERS.

She started her professional path more than 10 years ago in the Tax Department of the Law Firm "Garrigues", where she stayed for more than 3 years. 

In 2013, she joined a multinational logistic group of companies in charge of the tax area, based in Madrid. During that period, she even moved during 3 months to the tax & financial departament of the parent company in Germany, where she broadened her knowledge in international taxation. 

Later, in 2018, she integrated into the tax department of the Law Firm "Ruiz Ballesteros Economistas y Abogados" until she founded MERAC LEGAL & TAX LAWYERS, where she currently works as Tax Partner. MERAC LEGAL & TAX LAWYERS donde actualmente ejerce como socia responsable del Departamento Fiscal.

Carmen is specialized in Tax Law in business environment. She has developed her professional career advising multinational group of companies, either on direct taxes or indirect ones, as well as national andinternational taxation. She has taken part in lots of M&A and reestructuring transactions. Furthermore, she has extensive experience in transfer pricing advice and tax procedures before Court. 

She has been recognized for her work as lawyer in the field of Tax Law by the association "Best Lawyers International", in 2020 and 2021 editions.

She is member of the Malaga Bar Association and the Association of Economists in Malaga.

Academic Education

Bachelors degree in Law from Granada University, pursuing a year in the "Katholieke Universiteit Leuven” (Belgium)

Bachelors degree in Economic and Business Management from Granada University. 

Master executive degree in Business Law from the Garrigues Center of Studies in collaboration with Harvard Law School 

Specialization courses in Transfer Pricing methodology and in Custom procedures & excise taxes both in the "Centro de Estudios Financieros" (CEF)

Language skills

Spanish and English

Carmen Gallardo abogada fiscal MERAC Malaga

Carmen Gallardo

Head of Tax Area

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