M&A Mergers and Acquisitions

The M&A Department of MERAC Legal & Tax Lawyers has a multidisciplinary team of lawyers specialised in restructuring operations and the purchase and sale of companies. We also work with external partners specialised in intermediation and financial advice in this type of operation, facilitating the management and successful completion of these transactions.

Main services as Mergers and Acquisitions Lawyers

We help business owners implement efficient corporate structures that allow them to protect their activities and assets, as well as optimise their taxation when new shareholders join, when investing in new businesses or in cases of total or partial divestment:

  • Analysis of the activities carried out and the objectives to be achieved.
  • Planning of the operations to be carried out to implement the new business structure.
  • Execution of the operations.
  • Monitoring and support for the client in managing the new corporate structure once the restructuring operations have been completed.

We advise on the purchase and sale of companies, assets or business units, accompanying the client from the start of the transaction until closing.

  • Analysis of the transaction to be carried out, in order to determine its tax, commercial and employment implications.
  • Drafting and negotiation of confidentiality agreements, letters of intent and MOUs.
  • Preparation of binding or non-binding purchase offers.
  • Review of the company (Due Diligence) to detect possible contingencies and risks associated with the acquisition of the company.
  • Drafting and negotiation of purchase agreements, investment agreements and shareholder agreements.
  • Mergers
  • Transformation of companies.
  • Total or partial demergers.
  • Spin-offs of companies.
  • Global transfer of assets and liabilities.
  • Tax advice on the business restructuring of groups of companies to optimise the tax burden
  • Tax due diligence processes
  • Tax advice on transfers of assets or lines of business
  • Tax analysis and implications of mergers, acquisitions, demergers and share exchanges and their eligibility for the special tax regime.
  • Tax assistance in the transfer of businesses

Our specialist solicitors

Mercedes Nieto

Legal Area Manager

Mercedes Nieto is a Lawyer and Economist and partner in the Corporate Law and Commercial Contracts practice at MERAC LEGAL & TAX LAWYERS. She began her professional career in the Coporate Law and Commercial Department of Garrigues and later moved to Qatar to work in a construction company until she joined the Corporate Law and Comercial Department of KPMG Abogados.

In 2018, she joined a law firm in Marbella as head of the Corporate Law and Commercial Department until joining MERAC LEGAL & TAX LAWYERS as a Partner.

She specialises in corporate and commercial law, mergers and acquisitions (M&A), real estate, national and international contracts and civil law.

She has been involved in M&A and property transactions across a wide range of sectors, and was recognised for her work as a solicitor in the field of commercial law and mergers and acquisitions by ‘Best Lawyers International’ in its 2020 and 2021 editions; in 2020, she was also awarded the prize for best lawyer in that field, and nominated in 2022, 2023 and 2024.

Carmen Gallardo

Head of Tax Area

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

She began her professional career more than 10 years ago in the Tax Law department of Garrigues until she joined the tax department of a multinational group of companies in the logistics sector based in Madrid, where she joined the financial-tax department of the parent company in Germany for three months, where she broadened her knowledge of international taxation.

In 2018, she joined the tax department of a law firm in Marbella until the foundation of MERAC LEGAL & TAX LAWYERS where she is partner responsible of the Tax Department.

Carmen specialises in corporate tax law. She has developed her career advising multinational groups on direct and indirect, national and international taxation and has participated in many corporate restructuring and M&A (Mergers and Acquisitions) transactions. She also has extensive experience in advising on transfer pricing and tax proceedings.

In the 2020 and 2021 editions, she has been recognised for her work as a lawyer in the area of tax law by the association "Best Lawyers International".

Merecedes Nieto

Legal Area Manager

Carmen Gallardo

Head of Tax Area