Daniel Cruz

Daniel Cruz


Daniel has five years of experience advising on Spanish taxation issues related to domestic and cross-border transactions, particularly for corporate clients and financial institutions, and he is member of our Global Tax Group.

Within the core business lines of the firm, Daniel has been involved in due diligence projects, cross-border financing and refinancing arrangements, group restructuring, mergers and acquisitions (M&A) and investment and divestment transactions in real estate assets.

Furthermore, Daniel has experience in the whole spectrum of the private individual, encompassing the preparation of tax returns for private clients and the tax planning of family groups, as well as the advice to non-residents on tax residence issues.

Moreover, Daniel has led the legal advice in asset finance transactions (mainly R&D projects and public shows) through tax lease or tax equity schemes.


Published Work

  • Daniel Cruz (2022) Anuario Fiscal para Abogados, Madrid: LA LEY - Wolters Kluwer.

Leadership Positions And Professional Affiliations

  • Member of the Ilustre Colegio de la Abogacía de Madrid (ICAM).



Spain, Member of the Ilustre Colegio de la Abogacía de Madrid, 2022


LL.M. in Corporate Taxation (Centro de Estudios Garrigues, 2021)

LL.M. in Legal Practice (Centro de Estudios Financieros, 2021)

Bachelor’s Degree in Law – LLB – (Universidad Complutense de Madrid – CUNEF, 2020)

Bachelor’s Degree in Business Administration – BBA – (Universidad Complutense de Madrid – CUNEF. 2020)


Spanish, English
A&O Shearman was formed on May 1, 2024 by the combination of Shearman & Sterling LLP and Allen & Overy LLP and their respective affiliates (the legacy firms). Any matters referred to above may include matters undertaken by one or more of the legacy firms rather than A&O Shearman.